Affirmed by unpublished per curiam opinion.

Unpublished opinions are not binding precedent in this circuit.

Dora Ellen Caudle appeals from the tax court’s orders upholding the Commissioner of Internal Revenue’s proposed levy action with respect to her income tax liability for the 2008 tax year, and denying her motion for reconsideration. We have reviewed the record and find no reversible error. Accordingly; we affirm for the reasons stated by the tax court. Caudle v. Comm’r, No. 024408-14L (U.S.T.C. Aug. 7, 2015 & Sept. 22, 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