Robleto v. Commissioner

FILED
NOT FOR PUBLICATION MAR 06 2012
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
MIGUEL ROBLETO, No. 09-71831
Petitioner - Appellant, Tax Ct. No. 10946-06
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted February 21, 2012 **
Before: FERNANDEZ, McKEOWN, and BYBEE, Circuit Judges.
Miguel Robleto appeals pro se from the Tax Court’s order concluding that
his failure to file a federal income tax return in 2003 was fraudulent. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We review for clear error the Tax
*
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).
Court’s finding of fraud, Laurins v. Comm’r, 889 F.2d 910, 913 (9th Cir. 1989),
and we affirm.
The Tax Court did not clearly err in concluding that Robleto’s failure to file
his federal income tax return in 2003 was based on the same fraudulent intent that
led him to file erroneous returns in 2000, 2001, and 2002 because there was clear
and convincing evidence that, during all four years, Robleto engaged in a pattern of
conduct that constituted badges of fraud. See id. (setting forth circumstantial
evidence, or badges of fraud, from which court can infer fraudulent intent in light
of the entire record); see also Bradford v. Comm’r, 796 F.2d 303, 308 (9th Cir.
1986) (fraud shown where taxpayer, among other things, consistently failed to file
tax returns, make estimated payments, maintain adequate business records, report
substantial business income, or cooperate with the revenue agent).
Robleto’s remaining contentions are unpersuasive.
AFFIRMED.
2 09-71831