Nadine Yvette Lafell appeals the tax court’s order dismissing her petition for lack of jurisdiction. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Lafell v. Comm’r, IRS, Tax Ct. No. 05-20562 (U.S. Tax Ct. May 2, 2006). 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.