Opinion
No. 07-20382 Summary Calendar.
February 26, 2008.
Herbert W. Linder, U.S. Department of Justice Tax Division, Dallas, TX, for Petitioner-Appellee.
Kevin Watley, for Respondent-Appellant.
Appeal from the United States District Court for the Southern District of Texas, USDC No. 4:07-MC-27.
Before HIGGINBOTHAM, STEWART, and OWEN, Circuit Judges.
Having reviewed the district court's order, the parties' briefs, and the record, we find no reversible error. Accordingly, we AFFIRM.