Percy Clay v. IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 1:08-cv-00681-WO-PTS Copies to all parties and the district court/agency. [998451979] [10-1456]

Percy Clay v. IRS

Doc. 0

Case: 10-1456 Document: 17

Date Filed: 10/25/2010

Page: 1

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1456 PERCY LEE CLAY; DIANE CLAY, Plaintiffs - Appellants, v. INTERNAL REVENUE OFFICERS, SERVICE, Commissioner; UN-NAMED REVENUE

Defendants - Appellees.

Appeal from the United States District Court for the Middle District of North Carolina, at Durham. William L. Osteen, Jr., District Judge. (1:08-cv-00681-WO-PTS) Submitted: October 19, 2010 Decided: October 25, 2010

Before DUNCAN, KEENAN, and WYNN, Circuit Judges. Affirmed by unpublished per curiam opinion. Percy Lee Clay and Diane Clay, Appellants Pro Se. Teresa E. McLaughlin, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit.

Dockets.Justia.com

Case: 10-1456 Document: 17

Date Filed: 10/25/2010

Page: 2

PER CURIAM: Percy court's orders Lee Clay and Diane for Clay lack appeal of the district matter

dismissing,

subject

jurisdiction, their action challenging their federal income tax liability, recusal. error. as well as their motions for reconsideration and

We have reviewed the record and find no reversible Accordingly, we affirm for the reasons stated by the Clay v. Internal Rev. Serv., No. 1:08-cv-00681We dispense

district court.

WO-PTS (M.D.N.C. Aug. 19, 2009; Mar. 18, 2010).

with oral argument because the facts and legal contentions are adequately presented in the materials before the court and

argument would not aid the decisional process. AFFIRMED

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