Donald W. Fausner Anita C. Fausner v. Commissioner Internal Revenue Service

47 F.3d 1175 75 A.F.T.R.2d 95 -1286, 95-1 USTC P 50,149 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Donald W. FAUSNER; Anita C. Fausner, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70625. United States Court of Appeals, Ninth Circuit. Submitted Feb. 8, 1995. * Decided Feb. 14, 1995. Before: TROTT, FERNANDEZ, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 * Donald and Anita Fausner petition pro se for review of the tax court's denial of their motion for an award of litigation costs and punitive damages against the Commissioner of Internal Revenue (CIR) in connection with their successful petition for a redetermination of additions to their tax. We affirm the tax court's decision. II 3 The Fausners contend that the special trial judge lacked jurisdiction under 26 U.S.C. Sec. 7443A because the amount of deficiency in dispute was over $10,000.00. While the additions originally assessed against the Fausners in the notice…