Ronald Byers v. CIR, No. 13-3292 (8th Cir. 2014)
Annotate this CaseCourt Description: Tax Court Appeal. Tax Court did not clearly err in calculating the tax-deduction amount at issue, did not abuse its discretion by declining to enforce a subpoena and did not abuse its discretion by imposing a sanction against the taxpayer.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-3292 ___________________________ Ronald E. Byers lllllllllllllllllllllAppellant v. Commissioner of Internal Revenue lllllllllllllllllllllAppellee ____________ Appeal from The United States Tax Court ____________ Submitted: September 4, 2014 Filed: September 16, 2014 [Unpublished] ____________ Before MURPHY, BOWMAN, and BENTON, Circuit Judges. ____________ PER CURIAM. Ronald Byers appeals from an adverse decision of the Tax Court,1 challenging that court s determination of his tax-deduction amount for tax year 2003, its refusal to enforce a document subpoena, and its imposition of sanctions. 1 The Honorable Ronald L. Buch, United States Tax Court Judge. After careful review, we conclude that the Tax Court (1) did not clearly err in calculating the tax-deduction amount at issue, see Blodgett v. Commissioner, 394 F.3d 1030, 1034 35 (8th Cir. 2005) (standard of review); (2) did not abuse its discretion in declining to enforce Byers s subpoena, see United States v. Roach, 164 F.3d 403, 412 (8th Cir. 1998) (same), cert. denied, 528 U.S. 845 (1999); and (3) did not abuse its discretion in imposing a sanction under these circumstances, see 26 U.S.C. ยง 6673(a)(1) (stating that the tax court may impose a penalty when the taxpayer maintains proceedings primarily for delay or takes a frivolous or groundless position). Accordingly, we affirm. ______________________________ -2-
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