Chadwick Myers v. Commissioner of IRS, No. 15-1967 (4th Cir. 2016)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-1967 CHADWICK DAVID MYERS, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. Submitted: January 14, 2016 (Tax Ct. No. 30321-13L) Decided: January 19, 2016 Before AGEE, WYNN, and FLOYD, Circuit Judges. Affirmed by unpublished per curiam opinion. Chadwick David Myers, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Marion Elizabeth Erickson, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Chadwick David Myers appeals from the tax court’s order upholding the Commissioner of Internal Revenue’s proposed levy action with respect to his income tax liability for the tax years 2003 through 2009, and imposing a penalty against Myers for making frivolous arguments, 26 U.S.C. § 6673 (2012). the record and find no reversible error. We have reviewed Accordingly, we affirm for the reasons stated by the tax court. Myers v. Comm’r of Internal Revenue, No. 30321-13L (U.S.T.C. May 28, 2015). the Commissioner’s sanctions. motions to strike Myers’ brief We deny and for We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process. AFFIRMED 2

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