Roger Key v. Commissioner of Internal Revenue

UNPUBLISHED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, NIEMEYER, Circuit Judge, and
HAMILTON, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

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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. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. 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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