Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-13-02542/USCOURTS-ca4-13-02542-0/pdf.json

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

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 13-2542

SHAPAT AHDAWAN NABAYA,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE,

Respondent - Appellee.

Appeal from the United States Tax Court.

(Tax Ct. No. 8457-13 L)

Submitted: December 16, 2014 Decided: January 7, 2015

Before NIEMEYER, KING, and AGEE, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Shapat Ahdawan Nabaya, Appellant Pro Se. Robert Joel Branman, 

Thomas J. Clark, 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Unpublished opinions are not binding precedent in this circuit.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 from the tax court’s 

order dismissing his petition in which he sought to challenge 

the IRS’s notice of intent to levy. We have reviewed the record 

and find no reversible error. Accordingly, we affirm for the 

reasons stated by the tax court. Nabaya v. Comm’r of Internal 

Revenue, No. 8457-13 L (U.S.T.C. Sept. 26, 2013). Nabaya’s 

pending motions are denied. 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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