UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 04-2184

WILLIAM E. REEVES, JR.,

Petitioner - Appellant,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

On appeal from the United States Tax Court. (04-6797)

Submitted: December 16, 2004 Decided: December 20, 2004

Before MICHAEL, KING, and SHEDD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

William E. Reeves, Jr., Appellant Pro Se. Eileen J. O’Connor, Assistant Attorney General, Carol Ann Barthel, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Donald L. Korb, INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM:

William E. Reeves, Jr., appeals from the tax court’s

decision upholding the Commissioner’s determination of deficiencies

and additions to tax for the years 1998 through 2001. We have

reviewed the record and find no reversible error. Accordingly, we

affirm on the reasoning of the tax court. See Reeves v.

Commissioner of Internal Revenue, No. 04-6797 (U.S.T.C. June 15,

2004). We deny the Commissioner’s motion for sanctions 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.

AFFIRMED

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