Unpublished opinions are not binding precedent in this circuit.

Brian B. Clyburn appeals the tax court’s orders dismissing his petition for failure to prosecute. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Clyburn v. Comm’r, Tax Ct. No. 7060-15 (U.S. Tax Ct. May 26, 2016). 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