UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 13-1966

ISIDORO RODRIGUEZ; IRENE RODRIGUEZ,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 10691-09)

Submitted: January 21, 2014 Decided: January 23, 2014

Before MOTZ, KEENAN, and THACKER, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Isidoro Rodriguez, Irene Rodriguez, Appellants Pro Se. Robert William Metzler, Teresa Thomas Milton, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Isidoro Rodriguez and Irene Rodriguez appeal the tax

court’s order upholding the Commissioner’s assessment of

additional taxes and penalty with respect to their 2006 federal

income tax liability. We have reviewed the record and find no

reversible error. Accordingly, we affirm for the reasons stated

by the tax court. Rodriguez v. Comm’r of Internal Revenue

Serv., Tax Ct. No. 10691-09 (U.S. Tax Ct. Feb. 13, 2013). We

deny the Rodriguez’ motion to recuse the judges of this court as

well as their motion to vacate the judgment below. 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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