
    In re: Kent Edwin FICKEN; Roberta Pauline Ficken, Debtors. Kent Edwin Ficken; Roberta Pauline Ficken, Plaintiffs-Appellees, v. Internal Revenue Service, Defendant-Appellant.
    No. 10-1276.
    United States Court of Appeals, Tenth Circuit.
    Aug. 22, 2011.
    Joseph A. Peiffer, Day Rettig Peiffer, PC, Cedar Rapids, IA, Judith A. Shively, Erie, CO, for Plaintiffs-Appellees.
    Bruce R. Ellisen, Richard A. Schwartz, Patrick J. Urda, Esq., U.S. Department of Justice, Washington, DC, for Defendant-Appellant.
    
      Before HARTZ, ANDERSON, and TYMKOVICH, Circuit Judges.
   ORDER AND JUDGMENT

HARRIS L. HARTZ, Circuit Judge.

The dispositive legal issue in this appeal has been resolved by this court’s opinion in United States v. Dawes, 652 F.3d 1236, 2011 WL 2450930 (10th Cir.2011). We REVERSE the judgment of the district court and REMAND for further proceedings consistent with that opinion. 
      
       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. This order and judgment is not binding precedent except under the doctrines of law of the case, res judicata, and collateral estoppel. It may be cited, however, for its persuasive value consistent with Fed. R.App. P. 32.1 and 10th Cir. R. 32.1.
     