Gary A. Bybee Frances Bybee v. Commissioner of Internal Revenue Service

29 F.3d 630 74 A.F.T.R.2d 94 -5487 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Gary A. BYBEE; Frances Bybee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70942. United States Court of Appeals, Ninth Circuit. Submitted July 18, 1994. * Decided July 26, 1994. Before: FARRIS, KOZINSKI, and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Gary and Frances Bybee appeal pro se the tax court's decision upholding the Commissioner of Internal Revenue Service's ("IRS") (1) determination of federal income tax deficiencies for the tax years 1982 through 1984, and (2) imposition of additions to tax for negligence and substantial underpayment of income tax. We have jurisdiction under 26 U.S.C. Sec. 7482 (a)(1), and we affirm in part and vacate and remand in part. 3 * Determination of Deficiencies A. Statute of Limitations: Tax Year 1982 4 The Bybees contend that the notice of deficiencies was issued fraudulently. It appears from the…