Unpublished opinions are not binding precedent in this circuit.

Dennis and Eileen Bakke appeal from the district court’s order dismissing their tax refund action for lack of jurisdiction and for failure to state a claim. We have reviewed the record and the arguments presented on appeal, and find no reversible error. Accordingly, we affirm the district court’s dismissal order. 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