Henry J. Langer; Patricia K. Langer, Petitioners, v. Commissioner of Internal Revenue, Respondent. Henry J. Langer; Patricia K. Langer, Petitioners, v. Commissioner of Internal Revenue, Respondent., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 05-3510, Filed: August 28, 2006

Henry J. Langer; Patricia K. Langer, Petitioners, v. Commissioner of Internal Revenue, Respondent. Henry J. Langer; Patricia K. Langer, Petitioners, v. Commissioner of Internal Revenue, Respondent.

United States Court of Appeals FOR THE EIGHTH CIRCUIT

No. 05-3510

Filed: August 28, 2006

[UNPUBLISHED]

Appeal from the United States Tax Court.

Submitted: August 21, 2006

Filed: August 28, 2006

Before MURPHY, BYE, and MELLOY, Circuit Judges.

PER CURIAM.

Henry J. and Patricia K. Langer appeal the adverse decision of the United States Tax Court ¹ concerning levies to collect 1990 and 1991 federal income-tax liabilities, and their related request for an interest abatement. We affirm for the reasons stated by the Tax Court in its well-reasoned decision. See 8th Cir. R. 47B.

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¹ ═ The Honorable Diane L. Kroupa, United States Tax Court Judge.

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