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CROOKS v. C.I.R.

No. 05-1744.

453 F.3d 653 (2006)

Daniel A. CROOKS, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

May 25, 2006.

Attorney(s) appearing for the Case

Daniel A. Crooks, Columbus, OH, pro se.

Bruce R. Ellisen, Deborah K. Snyder, U.S. Dept. of Justice Appellate Section Tax Div., Washington, DC, for Respondent-Appellee.

Before GILMAN, SUTTON, and COOK, Circuit Judges.

ORDER

Daniel A. and Deborah D. Crooks, Ohio residents proceeding pro se, appeal a Tax Court order assessing tax deficiencies and penalties against them for tax years 2000 and 2001. See 26 U.S.C. § 7482. The appellants have also filed a motion for summary judgment on appeal. This case has been referred to a panel of the court pursuant to Rule 34(j)(1), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument...

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