Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-14-01901/USCOURTS-ca4-14-01901-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Gregory Scott Savoy
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 14-1901

GREGORY SCOTT SAVOY,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (No. 12316-12L)

Submitted: January 15, 2015 Decided: January 20, 2015

Before WILKINSON and NIEMEYER, Circuit Judges, and DAVIS, Senior 

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Gregory Scott Savoy, Appellant Pro Se. Bruce R. Ellisen, Regina 

Sherry Moriarty, UNITED STATES DEPARTMENT OF JUSTICE, Tax 

Division, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

Appeal: 14-1901 Doc: 16 Filed: 01/20/2015 Pg: 1 of 2
2

PER CURIAM:

Gregory Scott Savoy appeals from the tax court’s order

upholding the Commissioner of Internal Revenue’s determination 

not to sustain the notice of levy with respect to Savoy’s 2007 

income tax liability, granting Savoy relief from collection 

activity, and placing him in “currently not collectible” status. 

We have reviewed the record and find no reversible error. 

Accordingly, we grant leave to proceed in forma pauperis and 

affirm for the reasons stated by the tax court. Savoy v. Comm’r 

of Internal Revenue, No. 12316-12L (U.S.T.C. Aug. 14, 2014). 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

Appeal: 14-1901 Doc: 16 Filed: 01/20/2015 Pg: 2 of 2