Hugh L. Taylor and Betty B. Taylor appeal the district court’s orders granting *170 summary judgment to the United States on its action seeking collection of the Taylors’ income tax liability. We have reviewed the record and the district court’s opinion and find no reversible error. Accordingly, we affirm on the reasoning of the district court. United States v. Taylor, No. CA-99-947-6 (D.S.C. filed Sept. 28, 2000; entered Sept. 29, 2000). * 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.