Patrick Mooney v. Commissioner of Internal Reven

Filing 920090121

Opinion

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-1899

PATRICK MICHAEL MOONEY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

On Appeal from the United States Tax Court. 21647).

(Tax Ct. No. 06-

Submitted:

January 15, 2009

Decided: January 21, 2009

Before MOTZ and Circuit Judge.

SHEDD,

Circuit

Judges,

and

HAMILTON,

Senior

Affirmed by unpublished per curiam opinion.

Patrick Michael Mooney, Appellant Pro Se. Marion Elizabeth Erickson, Steven Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Nathan J. Hochman, Assistant Attorney General, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: Patrick dismissing his Mooney appeals for from the tax court's of order the

petition

redetermination

Commissioner's finding of a deficiency in Mooney's 2004 income taxes and assessing penalties. We have reviewed the record and

the tax court's opinion and find no abuse of discretion and no reversible error. the tax court. Accordingly, we affirm on the reasoning of Mooney v. Comm'r., Tax Ct. No. 06-21647 (U.S. We dispense with oral argument because

Tax Ct. May 5, 2008).

the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the

decisional process.

AFFIRMED

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