Yari v. Commissioner , 669 F. App'x 489 ( 2016 )

NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS OCT 13 2016
FOR THE NINTH CIRCUIT MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
STEVEN YARI, ) No. 14-73914
)
Petitioner-Appellant, ) Tax Ct. No. 13925-12L
)
v. ) MEMORANDUM*
)
COMMISSIONER OF INTERNAL )
REVENUE, )
)
Respondent-Appellee. )
)
Appeal from a Decision of the
United States Tax Court
Submitted October 3, 2016**
Pasadena, California
Before: REINHARDT, FERNANDEZ, and OWENS, Circuit Judges.
Steven Yari appeals the decision of the Tax Court,1 which upheld the
Commissioner of Internal Revenue’s determination of the penalty which resulted
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously finds this case suitable for decision without oral
argument. Fed. R. App. P. 34(a)(2).
1
Yari v. Comm’r, 143 T.C. 157 (2014).
from Yari’s failure to disclose a reportable listed transaction when he filed his
2004 income tax return. See 26 U.S.C. § 6707A(a), (b)(2)(A), (c). We affirm.
We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1). As with appeals
from the district courts, we review issues of law de novo, but review findings of
fact for clear error. See Meruelo v. Comm’r, 691 F.3d 1108, 1114 (9th Cir. 2012);
Estate of Ashman v. Comm’r, 231 F.3d 541, 542 (9th Cir. 2000).
We agree with the Tax Court that the Commissioner properly based his
calculation of the penalty upon the return signed by Yari on October 17, 2005,
rather than upon amendments to that return, which were prepared years later. See
Yari, 143 T.C. at 163–69. We, therefore, affirm the Tax Court for the reasons
stated in its comprehensive decision. Id. at 157–69.
AFFIRMED.
2