U.S. Court of Appeals for the Tenth Circuit
Davison v. CIR
This writing
- Type
- Opinion
- Filed
- June 17, 2022
- Case
- Davison v. CIR
- Case status
- Decided
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Opening text
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Appellate Case: 20-9002 Document: 010110698617 Date Filed: 06/17/2022 Page: 1 FILED United States Court of Appeals UNITED STATES COURT OF APPEALS Tenth Circuit FOR THE TENTH CIRCUIT June 17, 2022 _________________________________ Christopher M. Wolpert Clerk of Court ALLEN R. DAVISON, a/k/a Allen Reed Davison, II, Petitioner - Appellant, v. No. 20-9002 (CIR No. 014765-15L) COMMISSIONER OF INTERNAL (United States Tax Court) REVENUE, Respondent - Appellee. _________________________________ ORDER AND JUDGMENT * _________________________________ Before BACHARACH, BALDOCK, and EID, Circuit Judges. _________________________________ Allen R. Davison appeals pro se a Tax Court decision holding him liable for penalties under Internal Revenue Code § 6700. Because Davison did not file a notice of appeal following the Tax Court’s decision and we decline to give effect to his previously filed premature notice of appeal, we dismiss his appeal for lack of appellate jurisdiction. * After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist in the determination of this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(…
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