United States v. Frederick M. Bauer

942 F.2d 794 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Frederick M. BAUER, Defendant-Appellant. No. 89-16606. United States Court of Appeals, Ninth Circuit. Submitted May 15, 1991. * Decided Aug. 15, 1991. 1 Before SCHROEDER and FARRIS, Circuit Judges, and DUMBAULD, ** District Judge. 2 MEMORANDUM *** 3 Appellant, Frederick M. Bauer, a pro se prisoner 1 , appeals from a summary judgment finding him liable for income tax pursuant to a decision of the United States Tax Court in the amount of $69,342.20 2 . We affirm. 4 In 1983, fearing that appellant might leave the country, the Internal Revenue Commissioner issued a jeopardy assessment and deficiency notice for the years 1978, 1979, and 1980. Bauer sought redetermination in the Tax Court which for the year 1980 reduced the tax liability to $69,342.20. The Tax Court's decision of September 28, 1987, also found appellant liable for a penalty of $4,818.42 for failure to…