Sarkissian v. Commissioner , 604 F. App'x 616 ( 2015 )


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  •                                                                             FILED
    NOT FOR PUBLICATION                             MAY 26 2015
    MOLLY C. DWYER, CLERK
    UNITED STATES COURT OF APPEALS                       U.S. COURT OF APPEALS
    FOR THE NINTH CIRCUIT
    ARTHUR SARKISSIAN,                               No. 13-70121
    Petitioner - Appellant,           Tax Ct. No. 27511-11
    v.
    MEMORANDUM*
    COMMISSIONER OF INTERNAL
    REVENUE,
    Respondent - Appellee.
    Appeal from a Decision of the
    United States Tax Court
    Submitted May 13, 2015**
    Before:        LEAVY, CALLAHAN, and M. SMITH, Circuit Judges.
    Arthur Sarkissian appeals from the Tax Court’s order dismissing his action
    for lack of subject matter jurisdiction. We have jurisdiction under 
    26 U.S.C. § 7482
    (a)(1). We review for clear error the Tax Court’s factual findings, Williams
    v. Comm’r, 
    935 F.2d 1066
    , 1068 (9th Cir. 1991), and we affirm.
    *
    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).
    The Tax Court did not clearly err in finding that Sarkissian actually received
    the notice of deficiency. See Erhard v. Comm’r, 
    87 F.3d 273
    , 274 (9th Cir. 1996)
    (notice of deficiency is valid if “the taxpayer actually receives the notice,
    regardless of where the IRS mails the notice”); see also Sparkman v. Comm’r, 
    509 F.3d 1149
    , 1156 (9th Cir. 2007) (“[T]he Tax Court . . . may disregard
    uncontradicted testimony by a taxpayer where it finds that testimony lacking in
    credibility.” (citation and internal quotation marks omitted)).
    We reject Sarkissian’s arguments concerning due process and the IRS’s
    alleged intentional failure to send notices to Sarkissian’s tax preparer and attorney.
    AFFIRMED.
    2                                    13-70121
    

Document Info

Docket Number: 13-70121

Citation Numbers: 604 F. App'x 616

Judges: Leavy, Callahan, Smith

Filed Date: 5/26/2015

Precedential Status: Non-Precedential

Modified Date: 10/19/2024