Percy Clay v. IRS, No. 10-1456 (4th Cir. 2010)

Annotate this Case

Download PDF

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1456 PERCY LEE CLAY; DIANE CLAY, Plaintiffs - Appellants, v. INTERNAL REVENUE OFFICERS, SERVICE, Commissioner; UN-NAMED REVENUE 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 Affirmed by unpublished per curiam opinion.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 Unpublished opinions are not binding precedent in this circuit.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 court s Lee orders Clay and dismissing, Diane for Clay lack appeal of the subject district matter jurisdiction, their action challenging their federal income tax liability, recusal. error. as well as their motions for reconsideration and We have reviewed the record and find no reversible 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 2

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.