Gorospe

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

CONRAD GOROSPE; SHIRLEY 

GOROSPE,

No. 04-73277 Petitioners-Appellants, v.  Tax Ct. No. 13116-02L

COMMISSIONER OF INTERNAL

OPINION

REVENUE,

Respondent-Appellee.  Appeal from a Decision of the United States Tax Court

Argued and Submitted April 5, 2006—Pasadena, California

Filed May 3, 2006

Before: Jerome Farris, Ferdinand F. Fernandez, and Sidney R. Thomas, Circuit Judges.

Opinion by Judge Thomas COUNSEL

A. Lavar Taylor, Santa Ana, California, for the appellants. 5018 GOROSPE v. COMMISSIONER OF INTERNAL REVENUE Bridget M. Rowan, Anthony T. Sheehan, Johnathan S. Cohen, Eileen J. O’Connor, United States Department of Justice, Washington, D.C., for the appellee.

OPINION

THOMAS, Circuit Judge:

The appeal presents the question of whether the United States Tax Court has plenary jurisdiction to hear all appeals from collection due process (“CDP”) proceedings before the Internal Revenue Service (“IRS”). We reaffirm the principle that the Tax Court’s jurisdiction over appeals from CDP determinations is limited to issues over which the Tax…