Wister v. Commissioner

Ninth Circuit

Wister v. Commissioner

296 F. App'x 547

CourtCourt of Appeals for the Ninth Circuit

DecidedSeptember 26, 2008

DocketNo. 07-71760

StatusPublished

This text of 296 F. App'x 547 (Wister 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.

Bluebook

Wister v. Commissioner, 296 F. App'x 547 (9th Cir. 2008).

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Opinion

MEMORANDUM

**

Robert B. Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir. 2006), and we vacate and remand.

The tax court concluded that it did not have jurisdiction to redetermine the frivolous return penalty assessed under 26 U.S.C. § 6702 and review the Commissioner’s determination to collect the penalty by levy. In light of the subsequent decision in Callahan v. Comm’r, 130 T.C. 3, (2008), we vacate the judgment and remand this matter to the tax court for further consideration.

Each party shall bear its own costs on appeal.

VACATED and REMANDED.

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

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MEMORANDUM

**

Robert B. Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir. 2006), and we vacate and remand.

The tax court concluded that it did not have jurisdiction to redetermine the frivolous return penalty assessed under 26 U.S.C. § 6702 and review the Commissioner’s determination to collect the penalty by levy. In light of the subsequent decision in Callahan v. Comm’r, 130 T.C. 3, (2008), we vacate the judgment and remand this matter to the tax court for further consideration.

Each party shall bear its own costs on appeal.

VACATED and REMANDED.

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

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Bluebook (online)

296 F. App'x 547, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wister-v-commissioner-ca9-2008.

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