John Hom v. Cir ( 2019 )

NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS AUG 28 2019
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
JOHN C. HOM, No. 18-72939
Petitioner-Appellant, Tax Ct. No. 9778-16L
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted August 19, 2019**
Before: SCHROEDER, PAEZ, and HURWITZ, Circuit Judges.
John C. Hom appeals pro se from the Tax Court’s decision, following a
bench trial, sustaining the Commissioner of Internal Revenue’s notice of federal
tax lien related to Hom’s tax liabilities for tax years 2005 through 2008. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
legal conclusions, Ann Jackson Family Found. v. Comm’r, 15 F.3d 917, 920 (9th
Cir. 1994), and for clear error its factual determinations, Boyd Gaming Corp. v.
Comm’r, 177 F.3d 1096, 1098 (9th Cir.1999). We affirm.
The Tax Court properly determined that the Commissioner did not err in
sustaining the federal tax lien because the record shows that the statutory
obligations were met by the settlement officer. See 26 U.S.C. § 6330(c)(3) (setting
forth matters an appeals officer must consider in making a determination to sustain
a proposed levy action). Moreover, the Tax Court properly concluded that Hom
was not entitled to challenge his underlying tax liabilities during his collection due
process hearing because he was sent a statutory notice of deficiency and previously
litigated those liabilities in this court. See id. § 6330(c)(2)(B).
AFFIRMED.
2 18-72939