Isidoro Rodriguez; Irene Rodriguez v. Commissioner of Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-1966
ISIDORO RODRIGUEZ; IRENE RODRIGUEZ,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 10691-09)
Submitted: January 21, 2014 Decided: January 23, 2014
Before MOTZ, KEENAN, and THACKER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Isidoro Rodriguez, Irene Rodriguez, Appellants Pro Se. Robert
William Metzler, Teresa Thomas Milton, 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Unpublished opinions are not binding precedent in this circuit.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:
Isidoro Rodriguez and Irene Rodriguez appeal the tax
court’s order upholding the Commissioner’s assessment of
additional taxes and penalty 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. Rodriguez v. Comm’r of Internal Revenue
Serv., Tax Ct. No. 10691-09 (U.S. Tax Ct. Feb. 13, 2013). We
deny the Rodriguez’ motion to recuse the judges of this court as
well as their motion to vacate the judgment below. 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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