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GARY BOGGS; KAREN BOGGS, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. |
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On Appeal from the United States Tax Court.
No. 1836-06.
Submitted: May 11, 2009
Decided and Filed: June 10, 2009
Before: MARTIN and KETHLEDGE, Circuit Judges; WATSON, District Judge.
BOYCE F. MARTIN, JR., Circuit Judge. Gary and Karen Boggs, proceeding pro se, appeal a decision from the United States Tax Court dismissing their petition for redetermination of tax deficiency and negligence penalty. This case has been referred to a panel of the court pursuant to Rule 34(j)(1), Rules of the Sixth Circuit. Upon examination, this panel unanimously agrees that oral argument is not needed. Fed. R. App. P. 34(a).