Case Name: Tae M. KIM; Young J. Kim, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2002-10-30
Citations: 49 F. App'x 446
Docket Number: No. 02-1697
Parties: Tae M. KIM; Young J. Kim, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before WIDENER, MICHAEL, and DIANA GRIBBON MOTZ, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 49
Pages: 446–447

Head Matter:
Tae M. KIM; Young J. Kim, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 02-1697.
United States Court of Appeals, Fourth Circuit.
Submitted Oct. 24, 2002.
Decided Oct. 30, 2002.
Tae M. Kim, Young J. Kim, Appellants Pro Se. Jonathan Samuel Cohen, Anthony Thomas Sheehan, United States Department of Justice, Washington, D.C., for Appellee.
Before WIDENER, MICHAEL, and DIANA GRIBBON MOTZ, Circuit Judges.
Affirmed by unpublished PER CURIAM opinion.

Opinion:
PER CURIAM.
Tae M. Kim and Young J. Kim appeal from the tax court's orders: (1) granting summary judgment to the Commissioner on the Kims' action seeking recovery of administrative costs under 26 U.S.C. § 7430(f)(2) (2000) and (2) denying their motion for reconsideration. Our review of the record and the tax court's opinions discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court. See Kim v. Commissioner, Tax Ct. No. 01-1448 (U.S. Tax Ct. Feb. 21, 2002; Mar. 26, 2002). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
AFFIRMED.