Adkison

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

PETER D. ADKISON, 

Petitioner-Appellant, No. 08-70485 v.  Tax Ct. No. 2532-

COMMISSIONER OF INTERNAL

REVENUE, OPINION

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

Argued and Submitted September 2, 2009—Seattle, Washington

Filed January 21, 2010

Before: Michael Daly Hawkins, M. Margaret McKeown, and Jay S. Bybee, Circuit Judges.

Opinion by Judge Bybee

1295 1298 ADKISON v. CIR

COUNSEL

Cori Flanders-Palmer (argued), Chicoine & Hallert, P.S., Seattle, Washington; John M. Colvin, Chicoine & Hallert, P.S., Seattle, Washington, for the petitioner-appellant.

Teresa E. McLaughlin (argued), United States Department of Justice, Tax Division, Washington, D.C.; Randolf L. Hutter, United States Department of Justice, Tax Division, Washing- ton, D.C. for the respondent-appellee. ADKISON v. CIR 1299

OPINION

BYBEE, Circuit Judge:

Peter Adkison appeals the Tax Court’s dismissal of his claim for relief under 26 U.S.C. § 6015 for lack of jurisdic- tion. Section 6015(c)1…