United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 05-3510 ___________

Henry J. Langer; Patricia K. Langer, * * Petitioners, * * v. * * Appeal from the United States Commissioner of Internal Revenue, * Tax Court. * Respondent. * [UNPUBLISHED] * ------------------------------------- * * Henry J. Langer; Patricia K. Langer, * * Petitioners, * * v. * * Commissioner of Internal Revenue, * * Respondent. * ___________

Submitted: August 21, 2006 Filed: August 28, 2006 ___________

Before MURPHY, BYE, and MELLOY, Circuit Judges. ___________

PER CURIAM. Henry J. and Patricia K. Langer appeal the adverse decision of the United States Tax Court1 concerning levies to collect 1990 and 1991 federal income-tax liabilities, and their related request for an interest abatement. We affirm for the reasons stated by the Tax Court in its well-reasoned decision. See 8th Cir. R. 47B. ______________________________

1 The Honorable Diane L. Kroupa, United States Tax Court Judge.

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