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FILED NOT FOR PUBLICATION MAY 26 2015 MOLLY C. DWYER, CLERK UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT ARTHUR SARKISSIAN, No. 13-70121 Petitioner -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Precedential Status: Non-Precedential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