Roger Key v. Commissioner of Internal Reven

Filing 920091023

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 09-1621

ROGER KEY, Petitioner ­ Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent ­ Appellee.

On Appeal from the United States Tax Court. (Tax Ct. No. 06-24110)

Submitted:

October 20, 2009

Decided:

October 23, 2009

Before TRAXLER, Chief Judge, HAMILTON, Senior Circuit Judge.

NIEMEYER,

Circuit

Judge,

and

Affirmed by unpublished per curiam opinion.

Roger Key, Appellant Pro Se. John DiCicco, Richard Farber, John Schumann, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: Roger Key appeals from the tax court's orders

dismissing his tax court petition for failure to prosecute and denying his motion for reconsideration. record and find no reversible error. the reasons stated by the tax court. We have reviewed the

Accordingly, we affirm for See Key v. Comm'r, IRS,

Tax Ct. No. 06-24110 (U.S.T.C. Nov. 7, 2008 & filed Feb. 27, 2009; entered Mar. 4, 2009). We dispense with oral argument

because 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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