UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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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