Cir

FILED

NOT FOR PUBLICATION

SEP 21 2021

UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

ABIGAIL RICHLIN, No. 20-72392

Petitioner-Appellant, Tax Ct. No. 16301-16L

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Argued and Submitted September 1, 2021 San Francisco, California

Before: SCHROEDER, RAWLINSON, and BYBEE, Circuit Judges.

Appellant Abigail Richlin (Richlin) appeals the United States Tax Court

decision sustaining a tax levy imposed by the Internal Revenue Service (IRS) to

collect an outstanding tax obligation. More specifically, Richlin seeks credits from

a tax overpayment and several estimated tax payments made by her late

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ex-husband, Milton Schwartz (Schwartz). The IRS Office of Appeals (Appeals)

initially agreed with Richlin, but changed its position based on an opinion by the

IRS Office of Chief Counsel and the terms of the parties’…