Cir

FILED

NOT FOR PUBLICATION

FEB 18 2022

UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

TUNG DANG; HIEU PHAM DANG, No. 21-70922

Petitioners-Appellants, Tax Ct. No. 21100-17L

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Argued and Submitted February 8, 2022 Phoenix, Arizona

Before: O’SCANNLAIN and GRABER, Circuit Judges, and FITZWATER,** District Judge. Concurrence by Judge O’SCANNLAIN.

Plaintiffs Tung and Hieu Phang Dang appeal the tax court’s denial of their

motion for administrative and litigation costs in their collection dispute with the

Internal Revenue Service ("IRS"). Reviewing the tax court’s denial of the motion

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The Honorable Sidney A. Fitzwater, United States District Judge for the Northern District of Texas, sitting by designation. for costs for abuse of discretion, Pac. Fisheries Inc. v. United States, 484 F.3d

1103, 1106 n.2 (9th Cir. 2007), we…