Welbon Delon v. Commissioner of Internal Revenue, No. 12-1792 (4th Cir. 2012)

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UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 12-1792 WELBON A. DELON; BARBARA ANN DELON, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from the United States Tax Court. 10L) Submitted: November 20, 2012 Before TRAXLER, Judges. Chief Judge, (Tax Court No. 6525- Decided: November 26, 2012 and SHEDD and FLOYD, Circuit Affirmed by unpublished per curiam opinion. Welbon A. Delon, Barbara Ann DeLon, Appellants Pro Se. Janet A. Bradley, Francesca Ugolini Tamami, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. Unpublished opinions are not binding precedent in this circuit. PER CURIAM: Welbon A. Delon and Barbara Ann Delon appeal the tax court s order sustaining the Commissioner s proposed collection activity, and denying their motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. See Delon v. Comm r of Internal Revenue, Tax Ct. No. 6525-10L (U.S. Tax Ct. Mar. 26, 2012). facts and materials legal before We dispense with oral argument because the contentions are adequately the and argument court presented would not in the aid the decisional process. AFFIRMED 2

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