Anthony Dijohn Gerri Dijohn v. Commissioner Internal Revenue Service

5 F.3d 535 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Anthony DiJOHN; Gerri DiJohn, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70038. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 18, 1993. Decided Aug. 20, 1993. Before: FAIRCHILD, ** BEEZER, and WIGGINS, Circuit Judges. 1 MEMORANDUM * OVERVIEW 2 The IRS determined a deficiency in Anthony and Gerri DiJohn's Federal income tax liability for 1981 in the amount of $5,216. The IRS also determined additions to tax under 26 U.S.C. Sec. 6653 (a)(1) in the amount of $261 and under Sec. 6653(a)(2) in an amount to be determined. DiJohn 1 challenged this deficiency determination in the Tax Court arguing that the deficiency was based on evidence obtained by the IRS from Caesars Palace ("Caesars") in violation of 26 U.S.C. Sec. 7609 (f) and in violation of Anthony's constitutional rights; therefore, the evidence should have been excluded. The Tax Court…