Cir

MEMORANDUM

James Rodney Largent appeals pro se from the Tax Court’s summary judgment permitting the Commissioner of Internal Revenue (“Commissioner”) to proceed with a collection action for tax year 2005. 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 granted summary judgment because Largent failed to raise a genuine dispute of material fact as to whether the Commissioner’s determination that the collection action should proceed was unsupported. See Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993) (per curiam) (discussing summary judgment standard and explaining that a Form 4340 Certificate of Assessments and Payments is probative evidence and, in the absence of contrary evidence, shows that notices and assessments were properly made); see also 26 U.S.C. § 6330 (c) (matters addressed at a hearing concerning a Notice of Intent to Levy). Contrary to Largent’s contention, his tax liability for 2005 was not discharged in bankruptcy because Largent filed his 2005 tax return less than two years before he filed his bankruptcy petition. See 11 U.S.C. § 523…