
    [No. 26409-2-III.
    Division Three.
    January 15, 2009.]
    Ronald J. Davenport, Appellant, v. United States Internal Revenue Service et al., Respondents.
    
   Appeal from a judgment of the Superior Court for Spokane County, No. 07-2-03433-6, Ellen K. Clark, J., entered August 1, 2007. Affirmed by unpublished opinion per Korsmo, J., concurred in by Kulik, A.C.J., and Sweeney, J.  