Welbon A. Delon; Barbara Ann Delon v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 12-1792
WELBON A. DELON; BARBARA ANN DELON,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court. (Tax Court No. 6525-
10L)
Submitted: November 20, 2012 Decided: November 26, 2012
Before TRAXLER, Chief Judge, and SHEDD and FLOYD, Circuit
Judges.
Affirmed by unpublished per curiam opinion.
Welbon A. Delon, Barbara Ann DeLon, Appellants Pro Se. Janet A.
Bradley, Francesca Ugolini Tamami, 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Unpublished opinions are not binding precedent in this circuit.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:
Welbon A. Delon and Barbara Ann Delon appeal the tax
court’s order sustaining the Commissioner’s proposed collection
activity, and denying their motion for reconsideration. We have
reviewed the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the tax court. See Delon v.
Comm’r of Internal Revenue, Tax Ct. No. 6525-10L (U.S. Tax Ct.
Mar. 26, 2012). 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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