Opinion
No. 10-70656 Tax Ct. No. 10857-05s
03-22-2012
WAYNE ROBERT RISLEY; NANETTE RISLEY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
NOT FOR PUBLICATION
MEMORANDUM
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Appeal from a Decision of the
United States Tax Court
Pasadena, California
Before: FARRIS, CLIFTON, and IKUTA, Circuit Judges.
Because the Risleys elected to bring this case as a small tax case, we lack jurisdiction to review the decision of the Tax Court. See 26 U.S.C. § 7463(b); see also Ballard v. Comm'r, 639 F.2d 486 (9th Cir. 1980) (per curiam). We need not consider the question whether there are circumstances in which we would have jurisdiction over a due process claim because the Risleys' claim here is based on the assertion that the rules governing small tax cases do not allow for summary judgment, which is incorrect. See Tax Ct. R. Prac. & Proc. 121, 170.