
    In the Matter of: Faye Marie WIGLEY; Donald Wigiey, Debtors. Faye Marie Wigley, Appellant v. United States of America Internal Revenue Service, Appellee.
    No. 07-10458.
    United States Court of Appeals, Fifth Circuit.
    March 11, 2008.
    Timothy W. Sorenson, Dallas, TX, for Appellant.
    Jonathan S. Cohen, Curtis C. Pett, Karen G. Gregory, U.S. Department of Justice, Tax Division Appellate Section, Washington, DC, for Appellee.
    Before JOLLY, BARKSDALE, and BENAVIDES, 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       Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.
     