Winfred F. Nicholson appeals from the tax courts order dismissing his tax court petition for lack of jurisdiction. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Nicholson v. Commr of Internal Rev., Tax Ct. No. 001380-20 L (U.S. Tax Ct. Aug. 10, 2020). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process. AFFIRMED
PER CURIAM:
Affirmed by unpublished per curiam opinion.
Unpublished opinions are not binding precedent in this circuit.