Opinion
22-1007
05-23-2022
BERNARD D. HOLLAND, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
Bernard D. Holland, Appellant Pro Se. Michael J. Haungs, Supervisory Attorney, Marie Elizabeth Wicks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee.
UNPUBLISHED
Submitted: May 19, 2022
Appeal from the United States Tax Court. (Tax Ct. No. 7115-20)
Bernard D. Holland, Appellant Pro Se.
Michael J. Haungs, Supervisory Attorney, Marie Elizabeth Wicks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee.
Before MOTZ and HARRIS, Circuit Judges, and TRAXLER, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM
Bernard D. Holland appeals from the tax court's order upholding the Commissioner's determination of a deficiency and addition to tax with respect to his 2017 federal income tax liability. We have reviewed the record and the tax court's decision and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Holland v. Comm'r of Internal Revenue, No. 7115-20 (Tax Ct. No. Nov. 23, 2021). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.
AFFIRMED