UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 99-1980

CAROLYN M. FANKHANEL, Petitioner - Appellant, versus

COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 95-2835)

Submitted: December 30, 1999 Decided: February 8, 2000

Before MURNAGHAN and LUTTIG, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Carolyn M. Fankhanel, Appellant Pro Se. Frank Phillip Cihlar, Carol Ann Barthel, 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Unpublished opinions are not binding precedent in this circuit.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: Carolyn M. Fankhanel appeals from the tax court’s order deter- mining deficiencies and penalties with respect to her 1983 through 1993 federal income tax liabilities. Our review of the record and the tax court’s opinion discloses no reversible error. According- ly, we affirm on the reasoning of the tax court. See Fankhanel v. Commissioner, No. 95-2835(U.S.T.C. Feb. 10, 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