Dave Corbin and Esther Corbin appeal the tax court’s orders dismissing their petition for lack of jurisdiction and denying their motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Corbin v. Comm’r, IRS, Tax Ct. No. 15414-05 (U.S. Tax Ct. Nov. 28, 2005; Jan. 23, 2006). We dispense with oral argument because the *183 facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.