Peymon Mottahedeh v. Cir

• Court: Court of Appeals for the Ninth Circuit
• Decided: April 20, 2023
• Docket: 19-71432
• Status: Unpublished

Opinion

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS APR 20 2023 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT

PEYMON MOTTAHEDEH, No. 19-71432

Petitioner-Appellant, Tax Ct. No. 22039-11

v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted April 17, 2023**

Before: CLIFTON, R. NELSON, and BRESS, Circuit Judges.

Peymon Mottahedeh appeals pro se from the Tax Court’s decision,

following a bench trial, upholding the Commissioner of Internal Revenue’s

determination of income tax deficiencies and additions for the tax years 2001 to

2006. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the

* 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). Tax Court’s legal conclusions and for clear error its factual determinations. Hardy

v. Comm’r, 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.

The Tax Court properly upheld the Commissioner’s deficiency

determination because the Commissioner presented some evidence that

Mottahedeh failed to report income, and Mottahedeh did not submit evidence

showing that the deficiency was arbitrary or erroneous. See id. at 1004-05 (“If the

Commissioner introduces some evidence that the taxpayer received unreported

income, the burden shifts to the taxpayer to show by a preponderance of the

evidence that the deficiency was arbitrary or erroneous.”).

We do not consider whether the Tax Court erred in sustaining additions for

failure to file timely tax returns, failure to pay taxes, or failure to pay estimated

income taxes because Mottahedeh did not address these issues in his opening brief.

See Indep. Towers of Wash. v. Washington, 350 F.3d 925, 929 (9th Cir. 2003)

(“[W]e will not consider any claims that were not actually argued in appellant’s

opening brief.”).

We reject as meritless Mottahedeh’s contentions that his due process rights

were violated.

The motion to withdraw as counsel for appellee (Docket Entry No. 61) is

granted.

AFFIRMED.

2 19-71432