Taylor v. Commissioner , 422 F. App'x 620 ( 2011 )

FILED
NOT FOR PUBLICATION MAR 18 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
JEFFREY R. TAYLOR, No. 09-71253
Petitioner - Appellant, Tax Ct. No. 3226-06
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted March 8, 2011 **
Before: FARRIS, O’SCANNLAIN, and BYBEE, Circuit Judges.
Jeffrey R. Taylor appeals pro se from the tax court’s decision upholding the
Commissioner of Internal Revenue’s denial of his request for innocent spouse
relief for tax years 1986 and 1987. We have jurisdiction under 26 U.S.C.
§ 7482(a)(1). We review for clear error the tax court’s determination that a
*
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).
taxpayer is not entitled to innocent spouse relief. Guth v. Comm’r, 897 F.2d 441,
443 (9th Cir. 1990). We affirm.
The Tax Court did not clearly err in denying Taylor innocent spouse relief
because the evidence in the record, including Taylor’s guilty plea to tax evasion for
1987 and the stipulated decision imposing fraud penalties for 1986 and 1987,
supported its conclusion that Taylor had actual knowledge of the items giving rise
to the tax deficiencies when he prepared and signed the relevant joint federal
income tax returns. See 26 U.S.C. §§ 6015(b)(1)(C), (c)(3)(C) (no entitlement to
innocent spouse relief where taxpayer knew or had reason to know of
understatement, or had actual knowledge of items giving rise to deficiencies). In
light of these circumstances, the Commissioner’s discretionary decision to deny
equitable relief was also reasonable. See 26 U.S.C. § 6015(f) (providing for
innocent spouse relief where equitable).
Taylor’s remaining contentions are unpersuasive.
Taylor’s motion to supplement his reply brief is granted.
AFFIRMED.
2 09-71253