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Lee v. C.I.R.

United States Court of Appeals, Ninth Circuit
Jul 24, 2003
70 F. App'x 471 (9th Cir. 2003)

Opinion


70 Fed.Appx. 471 (9th Cir. 2003) Samuel S. LEE, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 02-74197. Tax Ct. No. 2635-01 L. United States Court of Appeals, Ninth Circuit. July 24, 2003

Submitted July 21, 2003.

This 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NOT FOR PUBLICATION.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)

Appeal from a Decision of the United States Tax Court.

Before LEAVY, HAWKINS, and RAWLINSON, 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.

Samuel S. Lee appeals pro se the tax court's judgment upholding the Commissioner's deficiency determination for the tax years 1991 and 1992. We have jurisdiction under 26 U.S.C. § 7482. After de novo review, Condor Int'l, Inc. v. Commissioner, 78 F.3d 1355, 1358 (9th Cir.1996), we affirm.

Lee contends that he is entitled to offset the assessed deficiencies for the 1991 and 1992 tax years with an alleged credit or refund from the 1990 tax year. The tax court properly determined, however, that Lee failed to demonstrate that any amounts had been paid toward the 1990 tax year during the three years prior to his filing a 1990 federal income tax return and refund claim in 1997. See 26 U.S.C. § 6511(b)(2)(A); 26 C.F.R. § 301.6511(b)-1(b)(i); see also Commissioner v. Lundy, 516 U.S. 235, 241, 116 S.Ct. 647, 133 L.Ed.2d 611 (1996) (holding that a taxpayer seeking a refund in tax court must "show that the tax to be refunded was paid during the applicable look-back period[ ]"). Thus, contrary to Lee's contention, the tax court properly determined that any credit or refund for the amounts withheld for the 1990 tax year did not offset the deficiencies for the 1991 and 1992 tax years.

AFFIRMED.


Summaries of

Lee v. C.I.R.

United States Court of Appeals, Ninth Circuit
Jul 24, 2003
70 F. App'x 471 (9th Cir. 2003)
Case details for

Lee v. C.I.R.

Case Details

Full title:Samuel S. LEE, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Court of Appeals, Ninth Circuit

Date published: Jul 24, 2003

Citations

70 F. App'x 471 (9th Cir. 2003)

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