Unpublished opinions are not binding precedent in this circuit.

James Clement Powell and Lucy Ham-rick Powell appeal the tax court’s order upholding the Commissioner’s determination of a deficiency and penalty with respect to their 2011 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. Powell v. Comm’r, Tax Ct. No. 21839-14 (U.S. Tax Ct. Feb. 17, 2017). 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