Buckardt v. Commissioner , 584 F. App'x 612 ( 2014 )

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS FILED
FOR THE NINTH CIRCUIT AUG 20 2014
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
ELMER JON BUCKARDT, No. 12-72119
Petitioner - Appellant, Tax Ct. No. 29924-09
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted August 13, 2014**
Before: SCHROEDER, THOMAS, and HURWITZ, Circuit Judges.
Elmer Jon Buckardt appeals pro se from the Tax Court’s decision, after a
bench trial, sustaining notices of determination and granting the Commissioner of
Internal Revenue’s motion to collect by levy unpaid federal income taxes for tax
years 2000, 2001, and 2002. We have jurisdiction under 26 U.S.C. § 7482(a)(1).
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
We review de novo the Tax Court’s legal conclusions, Ann Jackson Family Found.
v. Comm’r, 15 F.3d 917, 920 (9th Cir. 1994), and for clear error its factual
determinations, Hansen v. Comm’r, 471 F.3d 1021, 1028 (9th Cir. 2006). We
affirm.
The Tax Court properly sustained the collection actions because Buckardt
received the notices of deficiency for the tax years at issue but did not challenge
the underlying liabilities, and therefore could not raise those issues in the hearing
regarding the proposed levy. See 26 U.S.C. § 6330(c)(2)(B) (a person may raise
challenges to underlying tax liability in the hearing regarding a proposed levy “if
the person did not receive any statutory notice of deficiency for such tax liability or
did not otherwise have an opportunity to dispute such tax liability”).
The Tax Court did not abuse its discretion by admitting into evidence
certified Certificates of Assessments and Payments (“Form 4340”). See Hansen v.
United States, 7 F.3d 137, 138 (9th Cir. 1993) (per curiam) (“Form 4340 is
admissible as a public record . . . . Form 4340 is probative evidence in and of itself
and, ‘in the absence of contrary evidence, [is] sufficient to establish that notices
and assessments were properly made.’” (alteration in original; citation omitted));
Hudspeth v. Comm’r, 914 F.2d 1207, 1213 (9th Cir. 1990) (standard of review).
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Buckardt’s remaining arguments are without merit.
AFFIRMED.
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