J. Daniel Ward, Irene Ward, Plaintiffs-appellants, v. Commissioner of Internal Revenue, Defendant-appellee, 872 F.2d 420 (4th Cir. 1989)

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US Court of Appeals for the Fourth Circuit - 872 F.2d 420 (4th Cir. 1989) Submitted Jan. 27, 1989. Decided March 14, 1989

J. Daniel Ward, Irene Ward, appellants pro se.

William Shepard Rose, Jr., Kenneth W. Rosenberg, Charles Edward Brookhart, Gary R. Allen, U.S. Department of Justice, for appellees.

Before DONALD RUSSELL, WIDENER, and CHAPMAN, Circuit Judges.


Daniel and Irene Ward appeal from the district court order dismissing for lack of jurisdiction their action challenging the assessment of a tax deficiency against them by the Internal Revenue Service. Our review of the record and the district court's opinion discloses that this appeal is without merit. Accordingly, we affirm on the reasoning of the district court. Ward v. Commissioner, C/A No. 88-48-7-CIV (E.D.N.C. Aug. 25, 1988). 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.