John R. Cadle v. Commissioner Internal Revenue Service

983 F.2d 1075 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John R. CADLE, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70013. United States Court of Appeals, Ninth Circuit. Submitted Dec. 9, 1992. * Decided Dec. 14, 1992. Before TANG, PREGERSON and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 John R. Cadle appeals pro se the tax court's order (1) dismissing his petition for redetermination of his income tax deficiency for failure to state a claim, and (2) awarding $3,000 damages against Cadle for filing a frivolous petition. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We affirm. 3 * We review de novo the grant of a motion to dismiss. Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.1988). 4 Cadle did not file a tax return for the tax year 1987. The Commissioner of Internal Revenue ("Commissioner") determined that Cadle had received taxable income in that year and that Cadle owed the government $4,653…