Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-01778/USCOURTS-ca4-15-01778-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Alvin Sheldon Kanofsky
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-1778

ALVIN SHELDON KANOFSKY,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court.

(Tax Ct. No. 022008-13L)

Submitted: November 19, 2015 Decided: November 23, 2015

Before NIEMEYER, KING, and HARRIS, Circuit Judges.

Dismissed by unpublished per curiam opinion.

Alvin Sheldon Kanofsky, Appellant Pro Se. Michael J. Haungs, 

Supervisory Attorney, 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Unpublished opinions are not binding precedent in this circuit.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:

Alvin Sheldon Kanofsky appeals the tax court’s order 

upholding the Commissioner’s notice of federal tax lien to 

collect his unpaid income tax liabilities for the 2006 and 2007 

tax years and imposing a penalty upon Kanofsky for raising 

frivolous arguments for the purpose of delay. The Commissioner 

has moved to dismiss the appeal for improper venue. We have 

reviewed the record and conclude that venue does not lie in this 

Circuit. See 28 U.S.C. § 7482(b)(1) (2012). Additionally, we 

find that transfer of venue to the Third Circuit is not in the 

interest of justice. See Sorcia v. Holder, 643 F.3d 117, 122-23 

(4th Cir. 2011) (declining to transfer case under 28 U.S.C. 

§ 1631 [(2012)] due, in part, to “weakness of [the appellant’s] 

argument on the merits”). Accordingly, we dismiss the appeal. 

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.

DISMISSED

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