UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 07-1477
CHRISTIAN K. SCHNEIDER,
Petitioner - Appellant,
versus
INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 9348-06L)
Submitted: December 20, 2007 Decided: December 26, 2007
Before MICHAEL and KING, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Christian K. Schneider, Appellant Pro Se. Bruce Raleigh Ellisen,
Patrick J. Urda, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Christian K. Schneider appeals the tax court’s decisions
dismissing his petition for lack of jurisdiction 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. Schneider v. IRS, Tax Ct. No. 9348-06L (U.S. Tax
Ct. Oct. 10, 2006 & Mar. 19, 2007). 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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