Court of Appeals for the Fourth Circuit March 19, 2009, No. 08-2299 (Bach v. Commissioner)

PER CURIAM:

David Bach appeals from the tax court’s orders upholding the Commissioner’s deficiency determination and proposed collection activities with respect to his tax liability for the 1993 tax year, and denying his motions for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Bach v.