Floyd Joseph Lucia v. Commissioner Internal Revenue Service

962 F.2d 14 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Floyd Joseph LUCIA, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70492. United States Court of Appeals, Ninth Circuit. Submitted May 5, 1992. * Decided May 7, 1992. Before HUG, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Floyd Joseph Lucia appeals pro se the tax court's determination of income tax deficiencies and additions to tax for tax years 1977 through 1983. We have jurisdiction pursuant to 26 U.S.C. § 7482 and affirm. 3 * Merits 4 On appeal, Lucia does not challenge the amount of the tax deficiency or the determination of any additions to tax or penalties. Instead, Lucia contends that he is not required to file a Form 1040 federal income tax return because it does not comply with the requirements of the Paperwork Reduction Act of 1980, 44 U.S.C. §§ 3501-3520 ("PRA"). Specifically, Lucia argues that the Form 1040 displays the…