MUNCY v. C.I.R.

No. 17-2576.

890 F.3d 724 (2018)

Leroy MUNCY, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: May 16, 2018.


Attorney(s) appearing for the Case

Leroy Muncy, Russellville, AR, Pro Se.

Ann Louise Darnold , Elizabeth H. Downs , INTERNAL REVENUE SERVICE, Oklahoma City, OK, Bruce R. Ellisen , William M. Paul , Curtis Clarence Pett , Gilbert Steven Rothenberg , Senior Attorney, U.S. DEPARTMENT OF JUSTICE, Tax Division, Appellate Section, Washington, DC, for Appellee.

Before BENTON, BOWMAN, and KELLY, Circuit Judges.


Leroy Muncy appeals the order of the Tax Court finding he owes additional income taxes and penalties. On appeal, he challenges only the validity of the Commissioner of Internal Revenue's notice of deficiency (NOD). This court reviews de novo, as a matter of law, whether the Tax Court had jurisdiction pursuant to a validly...

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