Wayne Curtis Siron v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1605
WAYNE CURTIS SIRON,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
On Appeal from the United States Tax Court. (11208-04)
Submitted: October 17, 2006 Decided: October 19, 2006
Before NIEMEYER, KING, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Wayne Curtis Siron, Appellant Pro Se. Eileen J. O’Connor,
Assistant Attorney General, Bruce Raleigh Ellisen, Randolph L.
Hutter, Gretchen M. Wolfinger, 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Unpublished opinions are not binding precedent in this circuit.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:
Wayne Curtis Siron appeals from the tax court’s order
upholding the Commissioner’s determination of a deficiency in
Siron’s 1998 income taxes and assessing penalties. We have
reviewed the record and the tax court’s opinion and find no
reversible error. Accordingly, we affirm on the reasoning of the
tax court. Siron v. Comm’r., Tax Ct. No. 11208-04 (U.S. Tax Ct.
Apr. 4, 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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