John Paul Marcinek v. Commissioner Internal Revenue Service

72 F.3d 135 76 A.F.T.R.2d 95 -8041, 96-1 USTC P 50,083 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John Paul MARCINEK, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70470. United States Court of Appeals, Ninth Circuit. Submitted Dec. 7, 1995. * Decided Dec. 12, 1995. 1 Before WALLACE, Chief Judge, THOMPSON, Circuit Judge, and SEDWICK, ** District Judge. MEMORANDUM 2 The Internal Revenue Service (IRS) challenged the returns of numerous taxpayers who invested in a tax shelter marketed by Gold Depository and Loan Company (GD & L). One of them, John Paul Marcinek, appeals from a decision of the tax court affirming the IRS's assessment of additions to tax and penalties. The tax court exercised jurisdiction pursuant to 26 U.S.C. Secs. 6213 , 6214, and 7442. We have jurisdiction over Marcinek's timely appeal pursuant to 26 U.S.C. Secs. 7482 (a) and 7483. We affirm. 3 26 U.S.C. Sec. 6653 (a)(1) provides that "there shall be…