Meidinger v. Commissioner

JUDGMENT

This appeal was considered on the record from the United States Tax Court; the briefs and appendices filed by the parties; appellant’s Rule 28(j) letter; and the motion to expedite, opposition thereto, and reply. See Fed. R.App. P. 34(a)(2); D.C.Cir. Rule 34(j). It is

ORDERED AND ADJUDGED that the Tax Court’s Order and Decision served August 30, 2013, be affirmed. The Tax Court correctly concluded that because the information appellant provided did not result in “initiation of an administrative or judicial action” or “collection of tax proceeds,” Cooper v. Comm’r, 136 T.C. 597, 600…