Deborah Messina v. Commissioner of Internal Reven

Filing 920091008

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 09-1066

DEBORAH A. MESSINA, Petitioner ­ Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ­ Appellee.

Appeal from No. 04-10926)

the

United

States

Tax

Court.

(Tax

Court

Submitted:

September 28, 2009

Decided:

October 8, 2009

Before MOTZ, KING, and SHEDD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Deborah A. Messina, Appellant Pro Se. Sara Ann Ketchum, Robert W. Metzler, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: In a prior appeal, we upheld the Commissioner's

determination of a deficiency in Deborah Messina's 1994 income taxes. subject However, based on the Commissioner's concession that, to certain limitations, Messina was entitled to a

deduction under 26 U.S.C. § 212(1) for the contingency fee paid to her attorney, we vacated in part and remanded the case to the tax court with instructions for that court to recompute

Messina's tax deficiency and penalties after affording her the deduction. The tax court has since adopted the Commissioner's

computation of Messina's 1994 income tax liability and penalties for 1994, finding that the computation reflects this court's mandate. Messina filed this appeal from the tax court's orders upholding the Commissioner's determinations of a deficiency in her 1994 income taxes and additions to tax and denying her

motion to vacate that order. find no reversible error.

We have reviewed the record and Accordingly, we affirm for the

reasons stated by the tax court.

See Messina v. Comm'r, IRS,

Tax Ct. No. 04-10926 (U.S.T.C. June 24, 2008 & filed Sept. 25, 2008; entered Sept. 26, 2008). We dispense with oral argument

because the facts and legal contentions are adequately presented

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in the materials before the court and argument would not aid the decisional process. AFFIRMED

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