Unpublished opinions are not binding precedent in this circuit.

Jesse G. Yates, III, and Melissa Long Yates appeal the tax court’s order granting summary judgment in favor of the Commissioner and sustaining the Commissioner’s pollection action with respect to their 2006 federal income tax liability. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the tax court. Yates v. Comm’r of IRS, No. 16473-15L (U.S. Tax Ct. Aug. 15, 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