Aaron Filler v. Cir

Opinion

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS MAY 29 2026 MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

AARON G. FILLER, No. 23-70142 Petitioner-Appellant, Tax Ct. No. 23581-17

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted May 26, 2026**

Before: S.R. THOMAS, MILLER, and H.A. THOMAS, Circuit Judges.

Aaron G. Filler appeals pro se from the Tax Court’s post-judgment order denying his motion to vacate. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion. Abatti v. Comm’r, 859 F.2d 115, 117 (9th Cir. 1988). We affirm.

*

This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 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 abuse its discretion by denying Filler’s motion to vacate because Filler failed to demonstrate that such relief was appropriate. See T. Ct. R. 162; Nor-Cal Adjusters v. Comm’r, 503 F.2d 359, 363 (9th Cir. 1974) (tax court’s decision not to reopen record for submission of additional evidence “is not subject to review except upon a demonstration of extraordinary circumstances which reveal a clear abuse of discretion”).

The unopposed motion (Docket Entry No. 19) for judicial notice is granted.

AFFIRMED.

2 23-70142