Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.

Katy J. Coello appeals the tax court’s order dismissing her 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. Coello v. Comm’r, Tax Ct. No. 001954-15 L (U.S. Tax Ct. Aug. 21, 2015). We grant Coello’s motion to proceed in forma pauperis and 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.