
    Brenda KAPPOS, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
    No. 16-60605
    United States Court of Appeals, Fifth Circuit.
    Filed June 16, 2017
    Brenda Kappos, Pro Se
    Karen G. Gregory, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Michael J. Haungs,- Esq., Supervisory Attorney, Kathryn Keneally, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William J. Wilkins, Internal Revenue Service, Washington, DC, for Respondent-Appellee
    Before HIGGINBOTHAM, GRAVES, and HIGGINSON, Circuit Judges.
   PER CURIAM:

AFFIRMED. See 5th Cir. R. 47.6. 
      
       Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.
     