Adams

MEMORANDUM **

Robert E. and Mary K. Adams appeal pro se the decision of the United States Tax Court granting summary judgment in favor of the Commissioner of the Internal Revenue Service, ruling the Commissioner could proceed with a levy action to collect their 1998, 1999, and 2000 federal income taxes, and imposing a penalty. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review summary judgment de novo, Miller v. Commissioner, 310 F.3d 640, 642 (9th Cir.2002), and we affirm.

*964 The Tax Court properly concluded that Mr. and Mrs. Adams could not challenge their underlying tax liability during the Collection Due Process hearing because they were sent statutory notices of deficiency and this challenge can only be made in a petition for redetermination of their income taxes. 26 U.S.C. § 6330 (c)(2)(B). The Tax Court held that Mr. and Mrs. Adams received adequate notice of the hearing and demand for payment, and rejected their claim that this statutory form of notice is not properly authorized by the Secretary of the Treasury.

The Tax Court did not err by ruling that, in any event, the wages earned by Mr. and Mrs. Adams are taxable income, and rejecting their claim that…