Alan Reyes v. Comm'r of Internal Rev.

OPINION

JANE B. STRANCH, Circuit Judge.

Alan Christopher Reyes appeals pro se from the Order and Decision of the United States Tax Court granting summary judgment in favor of the Commissioner of Internal Revenue and authorizing the Commissioner to proceed by levy to collect Reyes’s unpaid federal income taxes, interest, and penalties for the tax years 1999 through 2004, as determined by a Notice of Determination dated January 23, 2009. Reyes contends that he was not under any lawful obligation to file an individual federal income tax return for the tax years in question, that the Commissioner…