C. Michael Willock; Gwendolyn E. Willock v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-2003
C. MICHAEL WILLOCK; GWENDOLYN E. WILLOCK,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 07-22391)
Submitted: February 25, 2010 Decided: March 2, 2010
Before DUNCAN and AGEE, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
C. Michael Willock, Gwendolyn E. Willock, Appellants Pro Se.
Jonathan S. Cohen, John Schumann, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
C. Michael Willock and Gwendolyn E. Willock appeal the
tax court’s order sustaining the Commissioner’s issuance of a
notice of federal tax lien with respect to the Willocks’ 2001
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. Willock v. Comm’r, Tax Ct. No.
07-22391 (U.S.T.C. Aug. 14, 2009). We dispense with oral
argument because the facts and legal contentions are adequately
presented in the materials before the court and argument would
not aid the decisional process.
AFFIRMED

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