Robert C. Davis, Jr., appeals the tax court’s orders: (1) determining a deficiency and related penalties with respect to his 2000 federal income tax liability and (2) denying his motion to vacate. We have reviewed the record and find no reversible error. Accordingly, we affirm on the tax court’s reasoning. Davis v. Comm’r, Tax Ct. No. 19813-03 (U.S. Tax Ct. April 7, 2006; May 26, 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.