Pugh v. Commissioner

586 F. App'x 382

• Court: Court of Appeals for the Ninth Circuit
• Decided: December 4, 2014
• Docket: 13-70565
• Status: Unpublished

Opinion

MEMORANDUM **

Bradley Warren Pugh appeals pro se from the Tax Court’s summary judgment in Pugh’s action challenging a federal tax lien. We have jurisdiction under 26 U.S.C. § 7482. We review de novo, Gladden v. Comm’r, 262 F.3d 851, 853 (9th Cir.2001), and we affirm.

The Tax Court properly granted summary judgment because Pugh failed to raise a genuine dispute of material fact as to whether he had paid his outstanding tax penalties, which were imposed after he filed a frivolous tax return. See 26 U.S.C. § 6702 (imposing penalties for filing frivolous tax returns); Parkinson v. Comm’r, 647 F.2d 875, 876 (9th Cir.1981) (per cu-riam) (stating summary judgment standard under Tax Court Rule 121(d), which is derived from Fed.R.Civ.P. 56).

We reject as without merit Pugh’s contentions that the Tax Court failed to create a proper record, expressed bias in favor of the Commissioner, and committed other procedural errors.

AFFIRMED.

** This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.