Maehr v. Commissioner

ORDER AND JUDGMENT *

MICHAEL R. MURPHY, Circuit Judge.

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. 84(a)(2); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument.

In February 2011, the Commissioner issued notices of deficiency to Appellant, Jeffrey Thomas Maehr, for the tax years 2003, 2004, 2005, and 2006. The notices asserted income tax deficiencies and penalties for failure to file, failure to pay the estimated tax,…