Neumeister v. Commissioner

ORDER

David Edward Neumeister, proceeding pro se, appeals a tax court judgment denying his petition challenging a $574 deficiency determined by the Commissioner of Internal Revenue filed pursuant to I.R.C. § 7442. This case has been referred to a panel of the court pursuant to Rule 34(j)(l), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed. R.App. P. 34(a).

By way of background, during tax year 1996, Neumeister was employed as a public school teacher in the Lansing School District, and he was an active participant in the Michigan…