UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 15-1229

LARRY J. AUSTIN,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 28393-09)

Submitted: October 30, 2015 Decided: January 12, 2016

Before MOTZ, GREGORY, and THACKER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

John Edward Williams, LAW OFFICES OF JOHN EDWARD WILLIAMS, Alexandria, Virginia, for Appellant. Caroline D. Ciraolo, Acting Assistant Attorney General, Joan I. Oppenheimer, Melissa Briggs, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.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

Larry J. Austin appeals from the tax court’s orders: (1)

denying his motion for litigation and administrative costs

pursuant to

(2012), and (2) denying his motion

to reopen discovery. We have reviewed the materials before the

court, including the parties’ briefs and the tax court’s

opinions, and we find no reversible error. Accordingly, we

affirm for the reasons stated by the tax court. Austin v.

Comm’r of Internal Revenue, Tax Ct. No. 28393-09 (U.S. Tax Ct.

Dec. 14, 2014; Dec. 17, 2014). We dispense with oral argument

because the facts and legal contentions are adequately presented

in the materials before this court and argument would not aid

the decisional process.

AFFIRMED

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