Commissioner v. Dunkin

500 F.3d 1065 (2007)

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Appellant,

v.

John Michael DUNKIN, Respondent-Appellee.

No. 05-76004.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted June 13, 2007.

Filed August 31, 2007.

Deborah K. Snyder and Richard Farber, United States Department of Justice, Tax Division, Washington D.C., for the appellant.

John M. Dunkin, Ladera Ranch, CA, pro se.

Before: D.W. NELSON, STEPHEN REINHARDT, and PAMELA ANN RYMER, Circuit Judges.

Opinion by Judge D.W. NELSON; Dissent by Judge REINHARDT.

D.W. NELSON, Senior Circuit Judge:

The Commissioner of Internal…