Case Name: Adebayo COLE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2014-04-28
Citations: 568 F. App'x 240
Docket Number: No. 13-2520
Parties: Adebayo COLE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: West's Federal Appendix
Volume: 568
Pages: 240–240

Head Matter:
Adebayo COLE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 13-2520.
United States Court of Appeals, Fourth Circuit.
Submitted: April 24, 2014.
Decided: April 28, 2014.
Adebayo Cole, Appellant Pro Se. Curtis Clarence Pett, Francesca Ugolini, United States Department of Justice, Washington, D.C., for Appellee.
Before NIEMEYER, SHEDD, and FLOYD, Circuit Judges.
Affirmed by unpublished PER CURIAM opinion.
Unpublished opinions are not binding precedent in this circuit.

Opinion:
PER CURIAM:
Adebayo Cole appeals from the tax court's order dismissing his tax court petition for failure to prosecute and upholding the Commissioner of Internal Revenue's determinations with respect to Cole's income tax liabilities for the 2008 and 2009 tax years. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Cole v. Comm'r of Internal Revenue, No. 29496-11 (U.S.T.C. June 24, 2013). 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.