Court of Appeals for the Fourth Circuit October 2, 2009, No. 09-1463 (Marett v. Commissioner)

*870Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

Thomas Wane Marett appeals from the tax court’s orders imposing sanctions, upholding the Commissioner’s proposed collection activities with respect to his tax liability for the 2000 tax year, and denying his motion for reconsideration.