Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-09-02003/USCOURTS-ca4-09-02003-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
C. Michael Willock
Appellant
Gwendolyn E. Willock
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 09-2003

C. MICHAEL WILLOCK; GWENDOLYN E. WILLOCK,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court.

(Tax Ct. No. 07-22391)

Submitted: February 25, 2010 Decided: March 2, 2010

Before DUNCAN and AGEE, Circuit Judges, and HAMILTON, Senior 

Circuit Judge.

Affirmed by unpublished per curiam opinion.

C. Michael Willock, Gwendolyn E. Willock, Appellants Pro Se. 

Jonathan S. Cohen, John Schumann, 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Unpublished opinions are not binding precedent in this circuit.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:

C. Michael Willock and Gwendolyn E. Willock appeal the 

tax court’s order sustaining the Commissioner’s issuance of a 

notice of federal tax lien with respect to the Willocks’ 2001 

federal income tax liability. We have reviewed the record and 

find no reversible error. Accordingly, we affirm for the 

reasons stated by the tax court. Willock v. Comm’r, Tax Ct. No. 

07-22391 (U.S.T.C. Aug. 14, 2009). We dispense with oral 

argument because the facts and legal contentions are adequately 

presented in the materials before the court and argument would 

not aid the decisional process.

AFFIRMED

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