Ames J. Grammatico Elsie A. Grammatico v. Commissioner of Internal Revenue Service

988 F.2d 119 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ames J. GRAMMATICO; Elsie A. Grammatico, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70425. United States Court of Appeals, Ninth Circuit. Submitted Feb. 22, 1993. * Decided March 4, 1993. Appeal from the United States Tax Court; No. 27750-89. U.S.T.C., 1992 WL33382. AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 James and Elsie Grammatico appeal pro se the tax court's dismissal for failure to state a claim for relief of their petition for a redetermination of tax deficiencies and additions to tax asserted against them by the Commissioner of Internal Revenue (Commissioner) for the tax years 1985 and 1986. The tax court also imposed a $5,000 penalty on the Grammaticos under 26 U.S.C. § 6673 . We have jurisdiction under 26 U.S.C. § 7482 , and we affirm both the dismissal and the imposition of a penalty. We also impose…