Case Name: Samuel D. KELKER, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 2017-08-10
Citations: 695 F. App'x 72
Docket Number: No. 17-60061 Summary Calendar
Parties: Samuel D. KELKER, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Judges: Before REAVLEY, PRADO, and GRAVES, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 695
Pages: 72–72

Head Matter:
Samuel D. KELKER, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
No. 17-60061 Summary Calendar
United States Court of Appeals, Fifth Circuit.
Filed August 10, 2017
Samuel D. Kelker, Pro Se
Robert Joel Branman, Esq., David A. Hubbert, Thomas J. Clark, Supervisory Attorney,U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William M. Paul, Internal Revenue Service, Washington, DC, for Respondent-Appellee
Before REAVLEY, PRADO, and GRAVES, Circuit Judges.

Opinion:
PER CURIAM:
The order of the Tax Court is affirmed because all of the procedures have been followed to sustain the notice of determination and the collection due process hearing. The taxpayer Petitioner has had full opportunity to present any objection or evidence on his behalf. The Commissioner was entitled then to move for summary judgment by the Tax Court.
AFFIRMED.
Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.