UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 96-1774

In Re: CARRIBEL S. ENDER, Debtor. _________________________

CARRIBEL S. ENDER, Debtor - Appellant, versus

INTERNAL REVENUE SERVICE, Creditor - Appellee, and

ELLEN W. COSBY, Trustee.

Appeal from the United States District Court for the District of Maryland, at Baltimore. Frederic N. Smalkin, District Judge. (CA- 96-586-S, BK-95-52816)

Submitted: April 17, 1997 Decided: April 24, 1997

Before NIEMEYER and WILLIAMS, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Carribel S. Ender, Appellant Pro Se. Gary R. Allen, Sara Ann Ketchum, 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Unpublished opinions are not binding precedent in this circuit.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: Appellant appeals the district court's orders affirming the bankruptcy court's order and denying her motion for reconsidera- tion. We have reviewed the record and the district court's opinion and find no reversible error. Accordingly, we affirm on the reason- ing of the district court. Ender v. IRS, Nos. CA-96-586-S; BK-95- 52816 (D.Md. Mar. 26, 1996). We dispense with oral argument because the facts and legal contentions are adequately presented in the ma- terials before the court and argument would not aid the decisional process.

AFFIRMED