Katy J. Coello v. Commissioner of Internal Revenue

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-2370
KATY J. COELLO,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from the United States Tax Court.
(Tax Ct. No. 001954-15 L)
Submitted: May 18, 2016 Decided: May 20, 2016
Before SHEDD, DIAZ, and HARRIS, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Katy J. Coello, Appellant Pro Se. Mark A. Bond, William J.
Wilkins, Elizabeth G. Chirich, INTERNAL REVENUE SERVICE,
Washington, D.C.; Gilbert Steven Rothenberg, Senior Attorney,
Michael J. Haungs, Supervisory Attorney, Caroline D. Ciraolo,
Douglas Campbell Rennie, 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Unpublished opinions are not binding precedent in this circuit.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:
Katy J. Coello appeals the tax court’s order dismissing
her petition for lack of jurisdiction. We have reviewed the
record and find no reversible error. Accordingly, we affirm for
the reasons stated by the tax court. Coello v. Comm’r, Tax Ct.
No. 001954-15 L (U.S. Tax Ct. Aug. 21, 2015). We grant Coello’s
motion to proceed in forma pauperis and 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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