Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

Roger Key appeals from the tax court’s orders dismissing his tax court petition for failure to prosecute and denying his motion for reconsideration. We have reviewed the record and find no reversible eixor. Accordingly, we affirm for the reasons stated by the tax court. See Key v. Comm,’ r, IRS, Tax Ct. No. 06-24110 (U.S.T.C. Nov. 7, 2008 & filed Feb. 27, 2009; entered Mar. 4, 2009). 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.