Disamodha C. Amarasinghe and Narlie Amarasinghe appeal from the tax court’s order upholding the Commissioner’s determination of a deficiency in the Amarasinghes’ income tax for 2002. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Amara *229 singhe v. Comm’r. of Internal Revenue, Tax Ct. No. 06-15883 (U.S.T.C. Nov. 9, 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.