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FORD v. PRYOR

Nos. 08-2034, 08-2121.

552 F.3d 1174 (2008)

H. Clark FORD, III, Petitioner-Appellant, v. Michael J. PRYOR, IRS Agent, Respondent-Appellee. United States of America; Internal Revenue Service, Petitioners-Appellees, v. H. Clark Ford, III, Respondent-Appellant.

United States Court of Appeals, Tenth Circuit.

December 19, 2008.

Attorney(s) appearing for the Case

Submitted on the briefs:*

H. Clark Ford III, pro se.

Nathan J. Hochman, Assistant Attorney General, State of New Mexico, Jonathan S. Cohen, Christine D. Mason, Thomas J. Clark and Francesca U. Tamami, Attorneys, Tax Division, Department of Justice, Washington, D.C.

Before HOLMES, ANDERSON, and BALDOCK, Circuit Judges.

ANDERSON, Circuit Judge.

H. Clark Ford III, proceeding pro se, appeals the district court's orders denying him relief relating to the attempts of the Internal Revenue Service (IRS) to assess and collect income taxes from him. These cases involve very similar facts and legal issues and we have elected to resolve them together in a single opinion. We exercise jurisdiction under 28 U.S.C. § 1291 and affirm the district court's judgments in both cases.

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