Opinion
No. 13-70565
12-04-2014
BRADLEY WARREN PUGH, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
NOT FOR PUBLICATION
Tax Ct. No. 1126-12 MEMORANDUM Appeal from a Decision of the United States Tax Court Before: LEAVY, FISHER, and N.R. SMITH, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Bradley Warren Pugh appeals pro se from the Tax Court's summary judgment in Pugh's action challenging a federal tax lien. We have jurisdiction under 26 U.S.C. § 7482. We review de novo, Gladden v. Comm'r, 262 F.3d 851, 853 (9th Cir. 2001), and we affirm.
The Tax Court properly granted summary judgment because Pugh failed to raise a genuine dispute of material fact as to whether he had paid his outstanding tax penalties, which were imposed after he filed a frivolous tax return. See 26 U.S.C. § 6702 (imposing penalties for filing frivolous tax returns); Parkinson v. Comm'r, 647 F.2d 875, 876 (9th Cir. 1981) (per curiam) (stating summary judgment standard under Tax Court Rule 121(d), which is derived from Fed. R. Civ. P. 56).
We reject as without merit Pugh's contentions that the Tax Court failed to create a proper record, expressed bias in favor of the Commissioner, and committed other procedural errors.
AFFIRMED.