BYERS v. C.I.R.

No. 12-1351.

740 F.3d 668 (2014)

Ronald E. BYERS, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided January 17, 2014.


Attorney(s) appearing for the Case

Ronald E. Byers, pro se, argued the cause and filed the briefs for appellant.

Carlton M. Smith and Frank Agostino were on the brief for amici curiae Peter Kuretski, et al. in support of appellant.

Teresa E. McLaughlin , Attorney, U.S. Department of Justice, argued the cause for appellee. With her on the brief was Marion E.M. Erickson , Attorney, U.S. Department of Justice.

Opinion for the Court filed by Senior Circuit Judge EDWARDS.


EDWARDS, Senior Circuit Judge:

Appellant Ronald Byers seeks review of orders and decisions issued by the United States Tax Court affirming a decision by the Internal Revenue Service ("IRS"). The disputed IRS decision imposed a levy on Appellant's property to collect overdue income taxes for the tax years 1999-2002.

Appellant does not seek review of the amount of the taxes he owes. Rather, he raises a number of procedural and substantive challenges emanating...

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