Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-19-02225/USCOURTS-ca4-19-02225-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Shapat Ahdawan Nabaya
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 19-2225

SHAPAT AHDAWAN NABAYA,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 7207-19)

Submitted: February 20, 2020 Decided: February 24, 2020

Before GREGORY, Chief Judge, RUSHING, Circuit Judge, and TRAXLER, Senior 

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Shapat Ahdawan Nabaya, Appellant Pro Se. Robert Joel Branman, Joan Iris Oppenheimer, 

Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for 

Appellee.

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

Shapat Ahdawan Nabaya appeals the tax court’s order dismissing his petition for 

lack of jurisdiction. We have reviewed the record and find no reversible error. 

Accordingly, although we grant leave to proceed in forma pauperis, we affirm for the 

reasons stated by the tax court. Nabaya v. Comm’r of Internal Revenue, No. 7207-19 (T.C. 

Sept. 19, 2019). We also deny Nabaya’s motions to compel a response, to expedite, for 

summary judgment, and for return of his pension. 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

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