David Regan v. United States

60 F.3d 834 76 A.F.T.R.2d 95 -5726, 95-2 USTC P 50,416 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. David REGAN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-36160. United States Court of Appeals, Ninth Circuit. Submitted June 26, 1995. * Decided June 30, 1995. Before: O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 David Regan appeals pro se the district court's summary judgment for the United States in Regan's action challenging the assessment of tax return preparer penalties assessed against him pursuant to 26 U.S.C. Sec. 6694 (a). 1 The district court concluded that the action was barred because the Forms 5838-AD ("Offer of Waiver of Restrictions on Assessment and Collection of Tax Return Preparer Penalty") executed by the parties constituted a formal closing agreement pursuant to 26 U.S.C. Sec. 7121 . We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We vacate and remand. 3 Regan contends, and the United States…