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UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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).
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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. Accordingly, we affirm
for the reasons stated by the tax court. Lafell v. Comm’r, IRS,
Tax Ct. No. 05-20562 (U.S. Tax Ct. May 2, 2006). 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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