Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

MICHAEL D. BROWN, No. 23-70009

Petitioner-Appellant, Tax Ct. No. 11519-20L v.

COMMISSIONER OF INTERNAL OPINION

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Argued and Submitted December 7, 2023 Pasadena, California

Filed August 29, 2024

Before: Kim McLane Wardlaw, Kenneth K. Lee, and Patrick J. Bumatay, Circuit Judges.

Opinion by Judge Wardlaw; Concurrence by Judge Lee; Dissent by Judge Bumatay SUMMARY *

Tax

The panel affirmed the Tax Court’s judgment sustaining a notice of federal tax lien. Taxpayer Michael Brown requested a collection due process hearing pursuant to 26 U.S.C. § 6330 regarding a notice of tax lien on his property for unpaid taxes. He also submitted an offer-in-compromise of the tax liability, which the Appeals Officer responsible for the due process hearing referred to the Collection Division’s Offer-in-Compromise Unit for investigation. Within seven months, the Collection Division returned Brown’s offer-in-compromise because it was not processable. More than twenty-four…