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TUCKER v. C.I.R.

No. 16-11042.

841 F.3d 1241 (2016)

Harvey L. TUCKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

Date Filed: November 21, 2016.

Attorney(s) appearing for the Case

Merritt A. Gardner , Gardner Law Office, Tampa, FL, for Petitioner-Appellant.

Julie Ciamporcero Avetta , Richard Farber , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Gary A. Begun , Miriam C. Dillard , Internal Revenue Service, Jacksonville, FL, for Respondent-Appellee.

Before TJOFLAT and HULL, Circuit Judges, and MENDOZA, District Judge.

Appellant Harvey L. Tucker petitions for review of the United States Tax Court's decision upholding the Commissioner of Internal Revenue's (the "Commissioner") determination that he owes income tax deficiencies and related penalties1 for 2004, 2005, and 2006. After review and oral argument, we affirm...

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