UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 15-1815

MEHLEK DAWVEED; OLAJUMOKE O. OGUNFIDITMI,

Petitioners - Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

On Appeal from the United States Tax Court. (Tax Ct. No. 6670-15L)

Submitted: December 15, 2015 Decided: December 17, 2015

Before GREGORY and FLOYD, Circuit Judges, and DAVIS, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Mehlek Dawveed, Olajumoke O. Ogunfiditmi, Appellants Pro Se. Gilbert Steven Rothenberg, Senior Attorney, Janet A. Bradley, Caroline D. Ciraolo, Thomas J. Clark, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C.; William J. Wilkins, INTERNAL REVENUE SERVICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.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

Mehlek Dawveed and Olajumoke O. Ogunfiditmi appeal from the

tax court’s order dismissing their petition for lack of

jurisdiction. We have reviewed the record and find no

reversible error. Accordingly, we affirm for the reasons stated

by the tax court. Dawveed v. Comm’r, Tax Ct. No. 6670-15L (U.S.

Tax Ct. filed July 17, 2015 & entered July 21, 2015). 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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