Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02370/USCOURTS-ca4-15-02370-0/pdf.json

Parties Involved:
Katy J. Coello
Appellant
Commissioner of Internal Revenue
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-2370

KATY J. COELLO,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. 

(Tax Ct. No. 001954-15 L)

Submitted: May 18, 2016 Decided: May 20, 2016

Before SHEDD, DIAZ, and HARRIS, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Katy J. Coello, Appellant Pro Se. Mark A. Bond, William J. 

Wilkins, Elizabeth G. Chirich, INTERNAL REVENUE SERVICE, 

Washington, D.C.; Gilbert Steven Rothenberg, Senior Attorney,

Michael J. Haungs, Supervisory Attorney, Caroline D. Ciraolo,

Douglas Campbell Rennie, UNITED STATES DEPARTMENT OF JUSTICE, 

Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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2

PER CURIAM:

Katy J. Coello appeals the tax court’s order dismissing 

her petition for lack of jurisdiction. We have reviewed the 

record and find no reversible error. Accordingly, we affirm for 

the reasons stated by the tax court. Coello v. Comm’r, Tax Ct.

No. 001954-15 L (U.S. Tax Ct. Aug. 21, 2015). We grant Coello’s 

motion to proceed in forma pauperis and 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

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