Court of Appeals for the Fourth Circuit December 19, 2008, No. 08-1750 (Kyereme v. Commissioner)

PER CURIAM:

Stephen S. Kyereme appeals the tax court’s order upholding the Commissioner’s assessment of a deficiency and penalty with respect to Kyereme’s 2004 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Kyereme v. Comm’r of Internal Revenue, (U.S. Tax Ct. No. 07-3464, U.S.