Legal Opinion
Laszloffy v. Commissioner
Court of Appeals for the Ninth Circuit
Decided October 24, 2008No. 07-71447PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM **
John Alfred Laszloffy appeals pro se from the Tax Court’s summary judgment upholding the Internal Revenue Service’s determination to collect by levy unpaid federal income taxes for 1992 and 1993. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo, Johnston v. Comm’r, 461 F.3d 1162, 1164 (9th Cir.2006), and we affirm.
The Tax Court properly concluded that Laszloffy could not challenge the underlying tax liability because he received a notice of the deficiency and failed to file a timely petition for redetermination of taxes. See 26 U.S.C. §§ 6213(a),…
2Cases cited4 opinions
- Merlin Hansen Dolores Hansen v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Thomas E. Johnston, and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Richard C. Hughes Joan C. Hughes v. United States of America Commissioner of Internal Revenue, Richard C. Hughes Joan C. Hughes v. Commissioner of Irs United States of America Steven R. High Lena High United Savings BankCourt of Appeals for the Ninth Circuit · 1992
3Cited by4 opinions
- United States v. Joseph D. MeyerCourt of Appeals for the Eighth Circuit · 2019
- Laszloffy v. Comm'rUnited States Tax Court · 2010
- United States v. MillettDistrict Court, D. Montana · 2023
- Waltner v. United StatesDistrict Court, D. Arizona · 2020