[NOT FOR PUBLICATION] UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT No. 96-2260 BRIAN PORTER, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. ON APPEAL FROM THE DECISION OF THE UNITED STATES TAX COURT Before Torruella, Chief Judge, Campbell, Senior Circuit Judge, and Boudin, Circuit Judge. Brian Porter on brief pro se. Loretta C. Argrett, Assistant Attorney General, Robert L. Baker and Ann B. Durney, Attorneys, Tax Division, Department of Justice, on brief for appellee. May 15, 1997 Per Curiam. The tax court correctly determined that appellant's equitable arguments did not excuse him from paying taxes and that appellant, who presented no evidence, failed to carry his burden of demonstrating error in the Commissioner's deficiency assessment. Consequently, we affirm the judgment below. Affirmed. -2-