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HARTMANN v. C.I.R.

No. 10-3501.

638 F.3d 248 (2011)

John A. HARTMANN, Appellant v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Opinion filed March 22, 2011.

Attorney(s) appearing for the Case

John A. Hartmann , West Trenton, NJ, pro se.

Gary R. Allen, Esq. , Jonathan S. Cohen, Esq. , John Schumann, Esq. , John A. DiCicco, Esq. , United States Department of Justice, William J. Wilkins, Esq. , Internal Revenue Service, Washington, DC, Wendy Gardner, Esq. , Internal Revenue Service, Newark, NJ, for Appellee.

Before: RENDELL, CHAGARES and ALDISERT, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

John A. Hartmann appeals from the decision of the United States Tax Court granting the Commissioner of Internal Revenue's ("IRS") motion for summary judgment in this action to collect unpaid taxes. Because Hartmann's arguments on appeal do not demonstrate the existence of a genuine issue of material fact, or that the IRS is not entitled to judgment as a matter of law, we will affirm...

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