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Haines v. C.I.R.

United States Court of Appeals, Ninth Circuit
Aug 21, 2003
72 F. App'x 730 (9th Cir. 2003)

Opinion


72 Fed.Appx. 730 (9th Cir. 2003) Benjamin B. HAINES, et al., Petitioners--Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 03-70822. IRS No. 8293-02L. United States Court of Appeals, Ninth Circuit. August 21, 2003

Submitted August 11, 2003.

This panel unanimously finds this case suitable for decision without oral argument. Fed. R.App. P. 34(a)(2).

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Appeal from the United States Tax Court.

Before SCHROEDER, Chief Judge, HAWKINS and TASHIMA, Circuit Judges.

MEMORANDUM

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.

Benjamin and Carolyn Haines appeal pro se the Tax Court's order granting summary judgment in favor of the Commissioner of Internal Revenue, finding the Commissioner could proceed with his action to collect their 1998 federal income tax and imposing sanctions.

The Tax Court properly concluded that taxpayers were precluded from challenging their underlying tax liability during their Collection Due Process ("CDP") hearing because they received a statutory notice of deficiency, 26 U.S.C. § 6330(c)(2)(B), and that the Internal Revenue Service Appeals Officer who conducted the CDP hearing properly verified the existence and propriety of the tax assessments, 26 U.S.C. § 6330(c)(1). The Tax Court also properly determined that taxpayers failed to raise any genuine issue of material fact. Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993). Accordingly, the Tax Court correctly granted the Commissioner's summary judgment motion. Finally, the Tax Court did not abuse its discretion in imposing sanctions against taxpayers pursuant to 26 U.S.C. § 6673.

AFFIRMED.


Summaries of

Haines v. C.I.R.

United States Court of Appeals, Ninth Circuit
Aug 21, 2003
72 F. App'x 730 (9th Cir. 2003)
Case details for

Haines v. C.I.R.

Case Details

Full title:Benjamin B. HAINES, et al., Petitioners--Appellants, v. COMMISSIONER OF…

Court:United States Court of Appeals, Ninth Circuit

Date published: Aug 21, 2003

Citations

72 F. App'x 730 (9th Cir. 2003)