Legal Opinion
Mattson v. Commissioner
Court of Appeals for the Ninth Circuit
Decided February 14, 2013No. 11-71021Unpublished
1Opinion of the Court
MEMORANDUM **
Eric P. Mattson appeals pro se from the Tax Court’s decision, after a bench trial, permitting the Commissioner of Internal Revenue (“Commissioner”) to proceed with a collection action for tax years 2001 and 2002. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s legal conclusions following a trial. Charlotte’s Office Boutique, Inc. v. Comm’r, 425 F.3d 1203, 1211 (9th Cir.2005). We affirm.
The Tax Court properly upheld the Commissioner’s proposed collection action because, contrary to Mattson’s contention, the record indicates that the underlying…
2Cases cited5 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Charles G. Fargo Elizabeth A. Fargo v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Charlotte's Office Boutique, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Zapara v. CommissionerCourt of Appeals for the Ninth Circuit · 2011