Alfonso J. and Elena L. Diaz del Castillo appeal from the tax court’s order upholding the Commissioner’s determination of a deficiency in their federal income tax liability for the 2001 tax year. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Diaz del Castillo v. Comm’r of Internal Revenue, No. 1514-05 (U.S.T.C. Aug. 17, 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.