UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-1770

GODFREY L.C. PHELPS,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 05-20569)

Submitted: November 20, 2008 Decided: November 25, 2008

Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Dismissed by unpublished per curiam opinion.

Godfrey L.C. Phelps, Petitioner Pro Se. John A. Nolet, Steven Wesley Parks, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Respondent.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Godfrey L.C. Phelps appeals from the tax court’s order

determining a deficiency with respect to his 2001 federal income

tax liability. We have reviewed the record and find no

reversible error. Accordingly, we deny Phelps’ motion to

proceed in forma pauperis and dismiss for the reasons stated by

the tax court. United States v. Phelps (U.S. Tax Ct. No. 1:05-

205669 April 7, 2008). 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.

DISMISSED

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