Christian K. Schneider appeals the tax court’s decisions dismissing his petition for lack of jurisdiction and denying his motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Schneider v. IRS, Tax Ct. No. 9348-06L (U.S. Tax Ct. Oct. 10, 2006 & Mar. 19, 2007). 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.