¶1MEMORANDUM
¶2George and Nancy Benoit appeal pro se the decision of the Tax Court which dismissed their petition for redetermination of federal income taxes for tax year 1998. We affirm for the reasons stated in the Tax Court’s Oral Bench Opinion, issued on June 26, 2002.
¶3AFFIRMED.
¶4 This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by Ninth Circuit Rule 36-3.