Chambers v. Commissioner , 606 F. App'x 411 ( 2015 )

FILED
NOT FOR PUBLICATION JUL 09 2015
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
HORACE M. CHAMBERS, No. 14-70104
Petitioner - Appellant, Tax Ct. No. 2474-13L
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted June 22, 2015**
Before: HAWKINS, GRABER, and W. FLETCHER, Circuit Judges.
Horace M. Chambers appeals pro se from the Tax Court’s summary
judgment in his action seeking to challenge his underlying tax liabilities and the
Commissioner of Internal Revenue’s collection activities for tax years 2005 and
2007. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo,
*
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).
Johnston v. Comm’r, 461 F.3d 1162, 1164 (9th Cir. 2006), and we affirm.
The Tax Court properly granted summary judgment because Chambers
received the notices of deficiency for the tax years at issue and disputed his
liabilities with the agency, and therefore could not raise those issues in the hearing
regarding the proposed levies. 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”).
Chambers’s pending motions are denied as unnecessary.
AFFIRMED.
2 14-70104