UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-1456
PERCY LEE CLAY; DIANE CLAY,
Plaintiffs - Appellants,
v.
INTERNAL REVENUE SERVICE, Commissioner; UN-NAMED REVENUE
OFFICERS,
Defendants - Appellees.
Appeal from the United States District Court for the Middle
District of North Carolina, at Durham. William L. Osteen, Jr.,
District Judge. (1:08-cv-00681-WO-PTS)
Submitted: October 19, 2010 Decided: October 25, 2010
Before DUNCAN, KEENAN, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Percy Lee Clay and Diane Clay, Appellants Pro Se. Teresa E.
McLaughlin, Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF
JUSTICE, Tax Division, Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Percy Lee Clay and Diane Clay appeal the district
court’s orders dismissing, for lack of subject matter
jurisdiction, their action challenging their federal income tax
liability, as well as their motions for reconsideration and
recusal. We have reviewed the record and find no reversible
error. Accordingly, we affirm for the reasons stated by the
district court. Clay v. Internal Rev. Serv., No. 1:08-cv-00681-
WO-PTS (M.D.N.C. Aug. 19, 2009; Mar. 18, 2010). 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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