Thomas v. Commissioner, IRS

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 99-1532
RONALD THOMAS,
Petitioner - Appellant,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Ct. No. 98-3595)
Submitted: September 30, 1999 Decided: October 5, 1999
Before NIEMEYER, WILLIAMS, and MICHAEL, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Joseph L. Gibson, Jr., GIBSON, JONES & ASSOCIATES, L.L.P., River-
dale, Maryland, for Appellant. Loretta C. Argrett, Assistant At-
torney General, Richard Farber, Laurie Snyder, Tax Division, 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Unpublished opinions are not binding precedent in this circuit.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:
Ronald Thomas appeals from the tax court’s order dismissing
his petition for lack of jurisdiction for failing to file within
the ninety-day period required under 26 U.S.C. § 6213(a) (1994).
Our review of the record and the tax court’s opinion discloses no
reversible error. Accordingly, we affirm on the reasoning of the
tax court. See Thomas v. Commissioner, No. 98-3595 (U.S.T.C. Jan.
22, 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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