UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 00-1467
DAVID ANTHONY AVERY,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 98-9970)
Submitted: September 21, 2000 Decided: September 27, 2000
Before WILKINS, NIEMEYER, and TRAXLER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
David Anthony Avery, Appellant Pro Se. Ann Belanger Durney, Laurie
Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
David A. Avery appeals from the tax court’s order determining
a deficiency and assessing an accuracy-related penalty for his 1994
federal income taxes. We have reviewed the record and the tax
court’s opinion and order and find no reversible error. Accord-
ingly, although we deny the Commissioner’s motion for sanctions
pursuant to Fed. R. App. P. 38, we affirm on the reasoning of the
tax court. See Avery v. Commissioner, No. 98-9970 (U.S.T.C. Dec.
27, 1999). 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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