LEWIS v. C.I.R.

No. 07-9006.

523 F.3d 1272 (2008)

Scott A. LEWIS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

April 29, 2008.


Attorney(s) appearing for the Case

Submitted on the briefs*

Scott A. Lewis, pro se, Denver, CO.

Richard T. Morrison, Acting Assistant Attorney General, Francesca U. Tamami, Attorney, and Patrick J. Urda, Attorney, Tax Division, Department of Justice, Washington, D.C.

Before HENRY, Chief Judge, TYMKOVICH, and HOLMES, Circuit Judges.


TYMKOVICH, Circuit Judge.

Scott A. Lewis failed to pay federal income taxes for the year 2003. The Commissioner of Internal Revenue (CIR) assessed Lewis for his deficiency and charged him with additional penalties for failure to file a timely return, failure to timely pay the amount of tax shown on a federal income tax return, and underpayment of estimated income tax.

Proceeding pro se1 in the Tax Court Lewis challenged the CIR...

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