
    UNITED STATES of America, Petitioner-Appellee v. Mark E. BATTON, RespondentAppellant.
    No. 07-20382
    Summary Calendar.
    United States Court of Appeals, Fifth Circuit.
    Feb. 26, 2008.
    Herbert W. Linder, U.S. Department of Justice Tax Division, Dallas, TX, for Petitioner-Appellee.
    Kevin Watley, for Respondent-Appellant.
    Before HIGGINBOTHAM, STEWART, and OWEN, Circuit Judges.
   PER CURIAM:

Having reviewed the district court’s order, the parties’ briefs, and the record, we find no reversible error. Accordingly, we AFFIRM. 
      
       Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.
     