Lance C. Standifird v. Commissioner of Internal Revenue Service

87 F.3d 1322 78 A.F.T.R.2d 96 -5205, 96-2 USTC P 50,381 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Lance C. STANDIFIRD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 95-70916. United States Court of Appeals, Ninth Circuit. Submitted June 11, 1996. * Decided June 18, 1996. Before: CANBY, NOONAN, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Lance C. Standifird appeals pro se the tax court's order dismissing his petition challenging the Commissioner of Internal Revenue's determination that Standifird was liable for an income tax deficiency for 1991, for a penalty pursuant to 26 U.S.C. § 6651 (a) for failure to file a return, and for a penalty pursuant to 26 U.S.C. § 6654 for failure to pay estimated tax. Standifird also appeals the district court's order denying his motion to vacate or revise the decision. We have jurisdiction pursuant to 26 U.S.C. § 7482 , and we affirm. 3 Standifird contends that the…