Opinion
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).
NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)
Taxpayer appealed after the United States Tax Court dismissed for failure to state a claim his petition for a lien or levy action. The Court of Appeals held that taxpayer's failure to file petition for redetermination with Tax Court after he received statutory notices of deficiency precluded subsequent challenge to his underlying tax liability.
Affirmed.
Appeal from the United States Tax Court.
Before LEAVY, THOMAS, and RAWLINSON, Circuit Judges.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.
Roland Van Fossen appeals pro se the Tax Court's decision dismissing for failure to state a claim his Petition for Lien or Levy Action brought pursuant to 26 U.S.C. § 6330(d). We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.
The Tax Court properly concluded that Van Fossen's challenge to his underlying federal income tax liability was precluded by his failure to file a petition for redetermination with the Tax Court pursuant to 26 U.S.C. § 6213(a). Because he had received statutory notices of deficiency for the tax liability, Van Fossen could not subsequently raise a challenge to the underlying liability. See 26 U.S.C. § 6330(c)(2)(B).
Van Fossen's request to file his reply brief is GRANTED.
AFFIRMED.