Hobbs

MEMORANDUM **

Gregory J. Hobbs and Patricia A. Martin appeal pro se the Tax Court’s order granting summary judgment in favor of the Commissioner of Internal Revenue, finding the Commissioner could proceed with his action to collect their 1996 federal income tax, and imposing sanctions. Our review is de novo, Hansen v. United States, 7 F.3d 137, 138 (9th Cir.1993), and we affirm.

The Tax Court properly concluded that taxpayers were precluded from challenging their underlying tax liability during their Collection Due Process (“CDP”) hearing because they received a statutory notice of deficiency, 26 U.S.C. § 6330 (c)(2)(B), and failed to file a timely petition for redetermination of taxes. The Tax Court also correctly held that the Internal Revenue Service Appeals Officer who conducted the CDP hearing properly verified the existence and propriety of the tax assessments, 26 U.S.C. § 6330 (c)(1). The Tax Court also properly determined that taxpayers failed to raise any genuine issue of material fact. See Hansen, 7 F.3d at 138 . Accordingly, the Tax Court correctly granted the Commissioner’s summary judgment motion.

Finally, the Tax Court did not abuse its discretion in imposing…