Court of Appeals for the Tenth Circuit December 5, 2012, 11-4184 (Wade v. Regional Director, IRS)

FILED

United States Court of Appeals

UNITED STATES COURT OF APPEALS Tenth Circuit

FOR THE TENTH CIRCUIT December 5, 2012

Elisabeth A. Shumaker

Clerk of Court

STANLEY L. WADE,

Petitioner-Appellant,

v. No. 11-4184

(D.C. No. 1:08-CV-00148-CW)

REGIONAL DIRECTOR, INTERNAL (D. Utah)

REVENUE SERVICE ‒ OGDEN,

Respondent-Appellee.