Steve Havrilla v. Commissioner Internal Revenue Service

978 F.2d 1265 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Steve HAVRILLA, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70025. United States Court of Appeals, Ninth Circuit. Submitted Nov. 4, 1992. * Decided Nov. 10, 1992. Before SCHROEDER, FLETCHER and PREGERSON, Circuit Judges. 1 MEMORANDUM ** 2 Steve Havrilla appeals pro se the tax court's decision sustaining the Commissioner of Internal Revenue's ("Commissioner") determination of income tax deficiencies. The tax court dismissed Havrilla's petition for a redetermination of tax deficiency and imposed damages in the amount of $3,500 against Havrilla pursuant to 26 U.S.C. § 6673 . We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review de novo the tax court's dismissal of Havrilla's petition. Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.1988). We affirm. In addition, we award sanctions of $500 against Havrilla pursuant to Fed.R.App.P. 38 and 28…