Patrick Michael Mooney v. Commissioner of Internal Revenue

UNPUBLISHED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. (Tax Ct. No. 06-
21647).
Submitted: January 15, 2009 Decided: January 21, 2009
Before MOTZ and SHEDD, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Patrick Mooney appeals from the tax court’s order
dismissing his petition for redetermination of the
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. Accordingly, we affirm on the reasoning of
the tax court. Mooney v. Comm’r., Tax Ct. No. 06-21647 (U.S.
Tax Ct. May 5, 2008). 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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