Catandria N. Soublet v. Commissioner of Internal Revenue

15-1382Court of Appeals for the Fourth Circuit31 ago 2015

Testo completo

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-1382
CATANDRIA N. SOUBLET,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(No. 27242-14)
Submitted: August 27, 2015 Decided: August 31, 2015
Before GREGORY, AGEE, and THACKER, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Catandria N. Soublet, Appellant Pro Se. Patricia McDonald
Bowman, Trial Attorney, Bridget Maria Rowan, 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Unpublished opinions are not binding precedent in this circuit.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:
Catandria N. Soublet appeals from the tax court’s order
dismissing for lack of jurisdiction her unsigned and unratified
petition for redetermination of a deficiency with respect to her
2012 income tax liability. We have reviewed the record and find
no reversible error. Accordingly, we grant leave to proceed in
forma pauperis and affirm for the reasons stated by the tax
court. See Soublet v. Comm’r of Internal Revenue, T.C. No.
27242-14 (U.S.T.C. Apr. 6, 2015). 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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