Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-07-01477/USCOURTS-ca4-07-01477-0/pdf.json

Parties Involved:
Internal Revenue Service
Appellee
Christian K. Schneider
Appellant

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 07-1477

CHRISTIAN K. SCHNEIDER,

Petitioner - Appellant,

versus

INTERNAL REVENUE SERVICE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 9348-06L)

Submitted: December 20, 2007 Decided: December 26, 2007

Before MICHAEL and KING, Circuit Judges, and HAMILTON, Senior

Circuit Judge.

Affirmed by unpublished per curiam opinion.

Christian K. Schneider, Appellant Pro Se. Bruce Raleigh Ellisen,

Patrick J. Urda, 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Unpublished opinions are not binding precedent in this circuit.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:

Christian K. Schneider appeals the tax court’s decisions

dismissing his petition for lack of jurisdiction and denying his

motion for reconsideration. We have reviewed the record and find

no reversible error. Accordingly, we affirm for the reasons stated

by the tax court. Schneider v. IRS, Tax Ct. No. 9348-06L (U.S. Tax

Ct. Oct. 10, 2006 & Mar. 19, 2007). 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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