by the United States Court of Appeals for the Eleventh Circuit, Hovind v. Commissioner of IRS
“ Kent E. Hovind appeals the United States Tax Court’s grant of summary judgment to the Commissioner of the IRS. Hovind argues that he was erroneously 2 prevented from challenging the amount of his tax liability in the Tax Court. He also argues that summary judgment was improper because issues of material fact exist regarding whether proper procedures were used to assess the tax and whether Hovind intended to use nominees to avoid tax payment. ”
