Joseph Belcik v. Commissioner of Internal Revenue

USCA11 Case: 25-10099 Document: 31-1 Date Filed: 09/30/2025 Page: 1 of 10 NOT FOR PUBLICATION In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 25-10099 Non-Argument Calendar ____________________ JOSEPH BELCIK, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petitions for Review of a Decision of the U.S.Tax Court Agency No. 32770-21 ____________________ ____________________ No. 25-10100 Non-Argument Calendar ____________________ JOSEPH BELCIK, Petitioner-Appellant, USCA11 Case: 25-10099 Document:…