Lafell v. Commissioner, IRS

Filing 920061102


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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 06-1783 NADINE YVETTE LAFELL, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (05-20562) Submitted: October 31, 2006 Decided: November 2, 2006 Before WILLIAMS, MICHAEL, and GREGORY, Circuit Judges. Affirmed by unpublished per curiam opinion. Nadine Yvette Lafell, Appellant Pro Se. Kenneth L. Greene, Michael J. Haungs, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM: Nadine Yvette Lafell appeals the tax court's order dismissing her petition for lack of jurisdiction. We have reviewed the record and find no reversible error. for the reasons stated by the tax court. Accordingly, we affirm Lafell v. Comm'r, IRS, We dispense with contentions are Tax Ct. No. 05-20562 (U.S. Tax Ct. May 2, 2006). oral argument because the facts and legal adequately presented in the materials before the court and argument would not aid the decisional process. AFFIRMED - 2 -

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