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Scott v. C.I.R

United States Court of Appeals, Fifth Circuit
Jan 23, 2008
262 F. App'x 597 (5th Cir. 2008)

Opinion

No. 07-60573, Summary Calendar.

January 23, 2008.

Sam E. Scott, pro se.

Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, Internal Revenue Service, Eileen J. O'Connor, Assistant Attorney General, U.S. Department of Justice, Washington, DC, for Respondent-Appellee.

Appeal from the United States Tax Court (2537-05L).

Before WIENER, GARZA, and BENAVIDES, Circuit Judges.


Petitioner-Appellant Sam E. Scott has managed to stall, delay, avoid, and otherwise keep from paying his 1991 income tax deficiency that was determined on its merits by the United States Tax Court in June, 1998 and affirmed by this court in June, 1999. Scott is again before us on appeal from the United States Tax Court, this time seeking reversal of that Court's Memorandum Opinion filed April 17, 2007, 2007 WL 1135340, holding that the Commissioner's pursuit of collection by filing notices of federal tax liens was not an abuse of discretion. We affirm.

See Scott v. Commissioner, 182 F.3d 915 (5th Cir. 1999).

We have carefully reviewed the record on appeal, the briefs of the parties, and the applicable law; and our review satisfies us completely that the United States Tax Court correctly determined that the Commissioner did not abuse his discretion in any way, shape, or form in endeavoring to collect taxes, interest, etc. previously determined to be due and owing by Scott. Specifically, the Commissioner did not abuse his discretion in the filing of the above-said notices of federal tax liens. For essentially the reasons set forth in the aforesaid Memorandum Opinion, the judgment appealed from is, in all respects, AFFIRMED.


Summaries of

Scott v. C.I.R

United States Court of Appeals, Fifth Circuit
Jan 23, 2008
262 F. App'x 597 (5th Cir. 2008)
Case details for

Scott v. C.I.R

Case Details

Full title:Sam E. SCOTT, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Court of Appeals, Fifth Circuit

Date published: Jan 23, 2008

Citations

262 F. App'x 597 (5th Cir. 2008)

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