IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF SOUTH CAROLINA
JOHN C. CALHOUN, }
}
Plaintiff, }
vs. } Case No. 6:04CV2455
MARK W. EVERSON, COMMISSIONER } Notice of Appeal
OF INTERNAL REVENUE }
}
Defendant(s). }
____________________________________ }
Plaintiff John Calhoun hereby files his appeal to the 4th Circuit Court of Appeals from that order of the Hon. Judge Floyd USDJ-DCSC dated August 19, 2005. The order denied Calhoun’s appeal of the IRS determination on his Collections Due Process Hearing.
The Judge’s order and the IRS’s brief were based upon the decision found in the Schulz I decision (U.S.C.A. January 25, 2005) instead of the Schulz II decision (Court of Appeals, 2nd Circuit, June 29, 2005, case no. 04-0196-cv, __F.3d__, 2005 WL 152090 (2d Cir. June 29, 2005). However, the case in Calhoun’s brief had nothing to do with the Schulz I decision. In his case, Calhoun only used Schulz II. Despite the government’s contention to the contrary, it relied on the Schulz I decision—as did the Magistrate Judge and Judge Floyd. Therefore, Circuit Court should remand this matter to the District Court without a formal appeal.
Certificate of Service: I do hereby certify that on this date I delivered properly a copy of this pleading to opposing counsel.
Executed on August 29, 2005.
Respectfully submitted,
___________________
John C. Calhoun, Ph.D., pro se