Bill Blankstyn v. Commissioner of Internal Revenue Service

985 F.2d 571 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Bill BLANKSTYN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70341. United States Court of Appeals, Ninth Circuit. Submitted Jan. 27, 1993. * Decided Feb. 3, 1993. Before REINHARDT, CYNTHIA HOLCOMB HALL and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayer Bill Blankstyn appeals pro se the tax court's dismissal for failure to state a claim of his petition seeking redetermination of deficiencies in income taxes and additions to tax for tax years 1987 and 1988. The tax court also imposed a $5,000 penalty on Blankstyn pursuant to 26 U.S.C. § 6673 . We have jurisdiction to review final orders of the tax court under 26 U.S.C. § 7482 . We review de novo, Wilcox v. Commissioner, 848 F.2d 1007, 1998 (9th Cir.1988), and affirm the tax court's decision and its imposition of damages. In addition, we award sanctions of $1,500 against Blankstyn pursuant to…