John Paul Turner appeals from the Tax Court’s order dismissing his petition for want of jurisdiction. We have reviewed the record and find no reversible error. Accordingly, we deny the motion for leave to proceed in forma pauperis and dismiss on the reasoning of the Tax Court. See Turner v. Commissioner, No. 04-7052 (U.S.T.C. July 8, 2004). We deny the motion to reconsider the order denying the motion for stay and 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.

DISMISSED