Adebayo Cole v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 13-2520
ADEBAYO COLE,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(29496-11)
Submitted: April 24, 2014 Decided: April 28, 2014
Before NIEMEYER, SHEDD, and FLOYD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Adebayo Cole, Appellant Pro Se. Curtis Clarence Pett, Francesca
Ugolini, 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Unpublished opinions are not binding precedent in this circuit.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:
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

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