Opinion
Argued and Submitted June 6, 2005.
NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)
Andrew M. Rosenfeld, Esq., Andrew M. Rosenfeld Law Offices, Torrance, CA, for Plaintiff-Appellant.
Darwin Thomas, Esq., Office of the U.S. Attorney, Los Angeles, CA, for Defendant-Appellee.
Appeal from the United States District Court for the Central District of California, Alicemarie H. Stotler, District Judge, Presiding. D.C. No. CV-00-00321-AHS.
Before: TROTT, W. FLETCHER, Circuit Judges, and RESTANI, Judge.
The Honorable Jane A. Restani, Chief Judge, United States Court of International Trade, sitting by designation.
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.
Synergy Staffing appeals from the district court's grant of summary judgment to the United States on Synergy's claim for a refund of tax penalties. Synergy claims that the Internal Revenue Service improperly failed to heed designations on checks it deposited. The district court rejected this claim because it found that, prior to the enactment of 26 U.S.C. § 6656(e), employers did not have the power to designate employee payroll tax deposits to periods within a tax quarter. See Treas. Reg. § 31.6302-1(i)(2). We agree. The district court's decision is AFFIRMED.
AFFIRMED.