Wister v. Commissioner

Ninth Circuit

Wister v. Commissioner

311 F. App'x 56

CourtCourt of Appeals for the Ninth Circuit

DecidedJanuary 29, 2009

DocketNo. 07-71760

StatusPublished

This text of 311 F. App'x 56 (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, 311 F. App'x 56 (9th Cir. 2009).

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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. [57]*57§ 7482(a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir.2006), and we affirm.

The tax court properly concluded that, at the time Wister filed his petition, it lacked jurisdiction to review the frivolous return penalty. See 26 U.S.C. §§ 6702(a), 6703(b) (2006); see also Ginsberg v. Comm’r, 130 T.C. No. 7 (2008) (applying pre-amendment version of § 6330(d)(1) where original notice of determination was issued prior to date amended statute became effective).

AFFIRMED.

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. [57]*57§ 7482(a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir.2006), and we affirm.

The tax court properly concluded that, at the time Wister filed his petition, it lacked jurisdiction to review the frivolous return penalty. See 26 U.S.C. §§ 6702(a), 6703(b) (2006); see also Ginsberg v. Comm’r, 130 T.C. No. 7 (2008) (applying pre-amendment version of § 6330(d)(1) where original notice of determination was issued prior to date amended statute became effective).

AFFIRMED.

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)

311 F. App'x 56, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wister-v-commissioner-ca9-2009.

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