UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 99-1163
JOHN PAUL TURNER, a/k/a John Joseph Turner,
Petitioner - Appellant,
versus
INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 98-5653-S)
Submitted: May 25, 1999 Decided: May 28, 1999
Before ERVIN, WILKINS, and MICHAEL, Circuit Judges.
Affirmed by unpublished per curiam opinion.
John Paul Turner, Appellant Pro Se. Charles Edward Brookhart, Sara
Ann Ketchum, Loretta C. Argrett, UNITED STATES DEPARTMENT OF JUS-
TICE, Washington, D.C.; Stuart L. Brown, INTERNAL REVENUE SERVICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
John Paul Turner appeals the tax court’s order dismissing this
action for lack of jurisdiction. 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. See Turner v. In-
ternal Revenue, No. 98-5653-S (U.S.T.C. Jan. 8, 1999). We grant
leave to proceed on appeal in forma pauperis and 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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