Shigeko Rakosi v. Commissioner of Internal Revenue Service

46 F.3d 1144 75 A.F.T.R.2d 95 -810, 95-1 USTC P 50,133 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Shigeko RAKOSI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee No. 93-70540. United States Court of Appeals, Ninth Circuit. Submitted: Jan. 13, 1995. * Decided: Jan. 27, 1995. 1 Before: CANBY and NOONAN, Circuit Judges, and KING, District Judge ** . 2 MEMORANDUM *** 3 Because the parties are familiar with the facts of this case, we will not recite them here. We hold that 26 U.S.C. Sec. 6511 (a) bars as untimely Mrs. Rakosi's claim for refund of her 1983 overpayment. We also hold that the Rakosis are liable for additions to their 1987 tax for negligence and for failure to file a timely return. We therefore affirm the Tax Court's judgment. 4 I. Rakosi's Eligibility for Refund of her Overpaid 1983 Taxes 5 We will review de novo the Tax Court's interpretation of the Tax Code.. Williamson v. Commissioner, 974 F.2d 1525, 1529 (9th Cir.…