Isidoro Rodriguez v. Commissioner, IRS
Filing
UNPUBLISHED PER CURIAM OPINION filed. Motion disposition in opinion--denying Motion to vacate [999165767-2]; denying Motion to disqualify/recuse judge [999165757-2] Originating case number: 10691-09 Copies to all parties and the district court/agency. [999282155]. Mailed to: appellants. [13-1966]
Appeal: 13-1966
Doc: 24
Filed: 01/23/2014
Pg: 1 of 2
UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-1966
ISIDORO RODRIGUEZ; IRENE RODRIGUEZ,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 10691-09)
Submitted:
January 21, 2014
Decided: January 23, 2014
Before MOTZ, KEENAN, and THACKER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Isidoro Rodriguez, Irene Rodriguez, Appellants Pro Se.
Robert
William Metzler, Teresa Thomas Milton, UNITED STATES DEPARTMENT
OF JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
Appeal: 13-1966
Doc: 24
Filed: 01/23/2014
Pg: 2 of 2
PER CURIAM:
Isidoro Rodriguez and Irene Rodriguez appeal the tax
court’s
order
upholding
the
Commissioner’s
assessment
of
additional taxes and penalty with respect to their 2006 federal
income tax liability.
reversible error.
by
the
tax
We have reviewed the record and find no
Accordingly, we affirm for the reasons stated
court.
Rodriguez
v.
Comm’r
of
Internal
Revenue
Serv., Tax Ct. No. 10691-09 (U.S. Tax Ct. Feb. 13, 2013).
We
deny the Rodriguez’ motion to recuse the judges of this court as
well as their motion to vacate the judgment below.
We dispense
with oral argument because the facts and legal contentions are
adequately
presented
in
the
materials
before
this
court
and
argument would not aid the decisional process.
AFFIRMED
2
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