Efim Kogan v. Commissioner of Internal Revenue Service, Department of the Treasury, Internal Revenue Service, United States of America

972 F.2d 1340 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Efim KOGAN, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Department of the Treasury, Internal Revenue Service, United States of America, Defendant-Appellee. No. 91-15428. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 16, 1992. Decided Aug. 24, 1992. Before FLETCHER, POOLE and BRUNETTI, Circuit Judges. 1 MEMORANDUM * 2 Taxpayer Efim Kogan appeals the district court's grant of summary judgment in favor of the Internal Revenue Service ("IRS"). We affirm. FACTS 3 Kogan appealed to the Tax Court the IRS's determination of deficiencies in Kogan's taxes for the years 1979, 1980, and 1982. Kogan subsequently entered into a settlement with the IRS, which was entered as the Tax Court's decision on December 9, 1988. After the settlement, Kogan and the IRS also executed a "Closing Agreement on Final Determination Covering Specific Matters." This agreement stated that it was…