Case Name: Jesse G. YATES, III; Melissa Long Yates, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 2017-04-03
Citations: 683 F. App'x 221
Docket Number: No. 16-2326
Parties: Jesse G. YATES, III; Melissa Long Yates, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
Judges: Before TRAXLER and WYNN, Circuit Judges, and HAMILTON, Senior Circuit Judge.
Reporter: West's Federal Appendix
Volume: 683
Pages: 221–221

Head Matter:
Jesse G. YATES, III; Melissa Long Yates, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 16-2326
United States Court of Appeals, Fourth Circuit.
Submitted: March 30, 2017
Decided: April 3, 2017
Jesse G. Yates, III, Melissa Long Yates, Appellants Pro Se. Jacob Earl Christensen, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Ap-pellee.
Before TRAXLER and WYNN, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Opinion:
Unpublished opinions are not binding precedent in this circuit.
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 pollection 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