Rader (Steven) v. CIR , 616 F. App'x 391 ( 2015 )

FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS Tenth Circuit
FOR THE TENTH CIRCUIT October 14, 2015
_________________________________
Elisabeth A. Shumaker
Clerk of Court
STEVEN R. RADER,
Petitioner - Appellant,
v. No. 15-9000
(Tax Ct. Nos. 11476-11 & 27722-11)
COMMISSIONER OF INTERNAL (Petition for Review)
REVENUE,
Respondent - Appellee.
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VIVIAN L. RADER,
Petitioner - Appellant,
v. No. 15-9001
(Tax Ct. No. 11409-11)
COMMISSIONER OF INTERNAL (Petition for Review)
REVENUE,
Respondent - Appellee.
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ORDER AND JUDGMENT*
_________________________________
Before KELLY, BALDOCK, and GORSUCH, Circuit Judges.
_________________________________
*
After examining the briefs and appellate record, this panel has determined
unanimously that oral argument would not materially assist in the determination of
these appeals. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The cases are
therefore ordered submitted without oral argument. This order and judgment is not
binding precedent, except under the doctrines of law of the case, res judicata, and
collateral estoppel. It may be cited, however, for its persuasive value consistent with
Fed. R. App. P. 32.1 and 10th Cir. R. 32.1.
Steven Rader came to the Internal Revenue Service’s attention after he
purchased materials from a well-known tax protestor who was in the business of
deliberately evading the tax laws and helping others do the same. In the end, the
United States Tax Court determined that Mr. Rader was liable for unpaid taxes and
penalties of nearly a million dollars.
Mr. Rader’s spouse, Vivian, seeks to appeal this result. But the Tax Court did
not find any liability on her part. Neither is there any evidence in this record, as she
asserts, suggesting that the judgment against Mr. Rader created clouds on titles to
properties the Raders sold many years ago. Despite being challenged to do so in this
appeal, then, Ms. Rader has not identified any personal and direct injury she suffered
from the judgment below. And without that she lacks standing to appeal. United
States v. Ramos, 695 F.3d 1035, 1046 (10th Cir. 2012).
To be sure, Mr. Rader also seeks to overturn the Tax Court’s decision and he
has standing to do so. But even construing his pro se complaint liberally and
reviewing the Tax Court’s application of law de novo and its findings of facts for
clear error, we can find no fault with the Tax Court’s disposition. See Mitchell v.
Comm’r, 775 F.3d 1243, 1246 (10th Cir. 2015). For example, Mr. Rader contends
that the substitute returns the Commissioner rendered in place of his own were
defective. But Mr. Rader has failed to show how the returns were invalid under
26 U.S.C. § 6020, which specifies when and how the IRS may prepare substitute
returns. Mr. Rader argues he was entitled to a credit for money withheld and
remitted to the IRS from the proceeds of real estate sales. But we can find no flaw in
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the Tax Court’s analysis explaining why the money withheld may not be credited
under 26 U.S.C. § 6211(b)(1). Mr. Rader seems to take issue with several of the Tax
Court’s evidentiary rulings, including in response to his Fifth Amendment objection.
But he offers few record citations that might allow this court to identify and consider
his complaints in a meaningful way and, beyond that, he offers only conclusory
arguments that are themselves insufficient to facilitate review by this court. See, e.g.,
United States ex rel. Boothe v. Sun Healthcare Grp., Inc., 496 F.3d 1169, 1175
(10th Cir. 2007). Finally, Mr. Rader has forfeited his argument that the Notice of
Deficiency was itself defective, for he failed to raise this argument in the Tax Court
in the first instance. See Mitchell, 775 F.3d at 1248 n.3.
Beyond his challenge to the merits of the Tax Court’s disposition, Mr. Rader
challenges its decision to sanction him under 26 U.S.C. § 6673(a)(1). But here again
Mr. Rader fails to offer this court any reasoned ground on which it might hold the
Tax Court abused its discretion when determining that his arguments on the merits
were largely frivolous.
Ms. Rader’s appeal (15-9001) is dismissed for lack of jurisdiction. The
judgment against Mr. Rader (15-9000) is affirmed.
Entered for the Court
Neil M. Gorsuch
Circuit Judge
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