Acar

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

KAZIM Z. ACAR, 

Plaintiff-Appellant, No. 06-16820 v.  D.C. No.

CV-06-00344-PJH

COMMISSIONER OF INTERNAL

REVENUE SERVICE, OPINION

Defendant-Appellee.  Appeal from the United States District Court for the Northern District of California Phyllis J. Hamilton, District Judge, Presiding

Argued and Submitted May 15, 2008—San Francisco, California

Filed September 23, 2008

Before: Betty B. Fletcher and Pamela Ann Rymer, Circuit Judges, and Kevin Thomas Duffy,* District Judge.

Opinion by Judge B. Fletcher

*The Honorable Kevin Thomas Duffy, Senior United States District Judge for the Southern District of New York, sitting by designation.

13473 13476 ACAR v. CIR

COUNSEL

Plaintiff-appellant Kazim Z. Acar, pro se.

Richard Farber, Patrick Urda (argued), Tax Division, Depart- ment of Justice, Washington, D.C., for the defendant- appellee.

OPINION

BETTY B. FLETCHER, Circuit Judge:

The district court, on summary judgment, upheld the deci- sion of the Internal Revenue Service (“IRS”) Appeals Office that Plaintiff…