Jesse Yates, III v. Comm'r of IRS


UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 16473-15L Copies to all parties and the district court/agency. [1000054559]. Mailed to: J. Yates, M. Yates. [16-2326]

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Appeal: 16-2326 Doc: 10 Filed: 04/03/2017 Pg: 1 of 2 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 16-2326 JESSE G. YATES, III; MELISSA LONG YATES, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent - Appellee. Appeal from the United States Tax Court. (Tax Ct. No. 16473-15L) Submitted: March 30, 2017 Decided: April 3, 2017 Before TRAXLER and WYNN, Circuit Judges, and HAMILTON, Senior Circuit Judge. Affirmed by unpublished per curiam opinion. Jesse G. Yates, III, Melissa Long Yates, Appellants Pro Se. Jacob Earl Christensen, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. Appeal: 16-2326 Doc: 10 Filed: 04/03/2017 Pg: 2 of 2 PER CURIAM: Jesse G. Yates, III, and Melissa Long Yates appeal the tax court’s order granting summary judgment in favor of the Commissioner and sustaining the Commissioner’s collection action with respect to their 2006 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Yates v. Comm’r of IRS, No. 16473-15L (U.S. Tax Ct. Aug. 15, 2016). 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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