United States Court of Appeals Fifth Circuit IN THE UNITED STATES COURT OF APPEALS FILED FOR THE FIFTH CIRCUIT December 11, 2006 _____________________ Charles R. Fulbruge III No. 05-61185 Clerk _____________________ MICHELLE LEIGH SELGAS, Petitioner - Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. _________________________________________________________________ Appeal from the United States Tax Court No. 18495-04 _________________________________________________________________ Before JOLLY, HIGGINBOTHAM, and DENNIS, Circuit Judges.

PER CURIAM:* AFFIRMED. See 5TH CIR. R. 47.6.

* Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.