William Reese v. Comm’r of Internal Revenue, No. 1174-05L U.S.T.C. Feb. 9, 2006 . We deny Reese’s…

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1598
WILLIAM REESE,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 1174-05L)
Submitted: September 28, 2006 Decided: October 4, 2006
Before NIEMEYER, TRAXLER, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
William Reese, Appellant Pro Se. Eileen J. O’CONNOR Assistant
Attorney General, Richard Farber, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C.; Donald L. Korb, INTERNAL REVENUE
SERVICE, 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Unpublished opinions are not binding precedent in this circuit.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:
William Reese appeals the tax court’s order granting
summary judgment and allowing the Commissioner of Internal Revenue
to proceed with its collection of Reese’s tax liabilities for the
1988 to 1992 tax years. We have reviewed the record and find no
reversible error. Accordingly, we affirm for the reasons stated by
the tax court. Reese v. Comm’r of Internal Revenue, No. 1174-05L
(U.S.T.C. Feb. 9, 2006). We deny Reese’s motion to vacate our
order allowing the Commissioner additional time to file an informal
brief. 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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