[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT FILED
U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
________________________
February 9, 2006
THOMAS K. KAHN
No. 05-10001 CLERK
________________________
U.S. Tax Court No. 6893-03L
JOSEPH A. DELVECCHIO,
CAROL DELVECCHIO,
Petitioners-Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
________________________
Petition for Review of a Decision of the
United States Tax Court
_________________________
(February 9, 2006)
Before BARKETT, WILSON and REAVLEY *, Circuit Judges.
PER CURIAM:
*
Honorable Thomas M. Reavley, United States Circuit Judge for the Fifth Circuit, sitting
by designation.
Joseph and Carol DelVecchio (collectively “DelVecchios”), proceeding pro
se, appeal a Tax Court order upholding the Internal Revenue Service’s (“IRS’s”)
determination that they owe over $600,000 in taxes for the years 1987 and 1988.
We have reviewed the record and considered the briefs and argument of the parties
and find no reversible error in the Tax Court’s determination that taxpayers’ 1987
and 1988 income tax liabilities were timely and validly assessed in 2001. We find
that because adherence to statutory procedures was properly verified, there was no
error in the decision to allow collection of the income tax liabilities to proceed.
AFFIRMED
2