Talbot v. Commissioner

Ninth Circuit

Talbot v. Commissioner

708 F. App'x 421

CourtCourt of Appeals for the Ninth Circuit

DecidedDecember 28, 2017

Docket17-70826

StatusUnpublished

Cited by1 cases

This text of 708 F. App'x 421 (Talbot v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Talbot v. Commissioner, 708 F. App'x 421 (9th Cir. 2017).

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Opinion

MEMORANDUM **

Robert Talbot appeals from the Tax Court’s decision, following a bench trial, permitting the Commissioner of Internal Revenue to proceed with an action to collect Talbot’s federal income tax liability for tax years 2001, 2003, 2004, and 2005. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo conclusions of law and for clear error questions of fact. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir. 2008). We affirm.

The Tax Court properly determined that the Commissioner sent a final notice of deficiency to Talbot’s last known address for each tax year in question. See 26 U.S.C. § 6212(b)(1) (a notice of deficiency addressed to the taxpayer’s last known address suffices for purposes of notice); United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984) (holding that Postal Form 3877 is highly probative and is sufficient, in the absence of contrary evidence, to show that the notice of deficiency was properly made).

We reject as unsupported by the record Talbot’s contention that the Tax Court failed to consider his testimony.

We do not consider issues that were not raised in the opening brief. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999).

AFFIRMED.

**

This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.

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MEMORANDUM **

Robert Talbot appeals from the Tax Court’s decision, following a bench trial, permitting the Commissioner of Internal Revenue to proceed with an action to collect Talbot’s federal income tax liability for tax years 2001, 2003, 2004, and 2005. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo conclusions of law and for clear error questions of fact. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir. 2008). We affirm.

The Tax Court properly determined that the Commissioner sent a final notice of deficiency to Talbot’s last known address for each tax year in question. See 26 U.S.C. § 6212(b)(1) (a notice of deficiency addressed to the taxpayer’s last known address suffices for purposes of notice); United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984) (holding that Postal Form 3877 is highly probative and is sufficient, in the absence of contrary evidence, to show that the notice of deficiency was properly made).

We reject as unsupported by the record Talbot’s contention that the Tax Court failed to consider his testimony.

We do not consider issues that were not raised in the opening brief. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999).

AFFIRMED.

**

This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.

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