UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

In re:

ANDRE KIMBOKO; PRISCILLA J. KIMBOKO,

Debtors,

ANDRE KIMBOKO; PRISCILLA J. KIMBOKO,

Plaintiffs - Appellants,

v.

UNITED STATES OF AMERICA, on behalf of its Agent the Internal Revenue Service,

Defendant - Appellee.

No. 01-1224

(D.C. No. 97-D-175)

(D. Colorado)

ORDER AND JUDGMENT*

Before MURPHY, McKAY and HARTZ, Circuit Judges.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument.

After carefully reviewing appellants' abusive and nearly incomprehensible briefs, as well as the government's brief and the record, we find no merit to appellants' allegations of error and AFFIRM.

Entered for the Court

Harris L Hartz

Circuit Judge