Stephen Kyereme v. Commissioner of Internal Reven, No. 08-1750 (4th Cir. 2008)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 08-1750 STEPHEN S. KYEREME, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Court No. 07-3464) Submitted: December 16, 2008 Decided: December 19, 2008 Before WILKINSON, MICHAEL, and KING, Circuit Judges. Affirmed by unpublished per curiam opinion. Stephen S. Assistant Wolfinger, Washington, Kyereme, Petitioner Pro Se. Nathan J. Hochman, Attorney General, Richard Farber, Gretchen M. UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, D.C., for Respondent. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Stephen upholding penalty the with liability. S. Kyereme Commissioner s respect to appeals the assessment Kyereme s 2004 tax of a court s order deficiency federal income and tax We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Kyereme v. Comm r of Internal Revenue, (U.S. Tax Ct. No. 07-3464, U.S. Tax Court April 24, 2008). 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 2

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