Yazzie
Yazzie v. Commissioner
Opinion
Lead Opinion
MEMORANDUM **
Lucinda Yazzie appeals pro se from the Tax Court’s summary judgment in favor of the Commissioner of Internal Revue (“Commissioner”). This Court has jurisdiction pursuant to 26 U.S.C. § 7482 . This Court reviews summary judgment de novo. Hughes v. United States, 953 F.2d 531, 541 (9th Cir.1992). Penalties imposed pursuant to 26 U.S.C. § 6673 are reviewed for abuse of discretion. Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir.1985).
Yazzie is barred from contesting the underlying tax liability on appeal because there is no dispute she received the notice of deficiency and did not properly challenge her liability for the tax. I.R.C. § 6330(c)(2)(B); Nestor v. Comm’r, 118 T.C. 162 , 2002 WL 236682 ( 2002); Sego v. Commissioner, 114 T.C. 604, 610 , 2000 WL 889754 (T.C.2000); Goza v. Commissioner, 114 T.C. 176, 182-83 , 2000 WL 283864 (2000).
We reject the contention that IRS personnel lack authority to act on behalf of the Secretary. I.R.C. §§ 6212(a), 6320(a), 6330(a), 7701(a)(ll)(B) and 12(A)(i), and 7803(a)(2); Hughes v. United States, 953 F.2d 531, 536 (9th Cir.1992); see also Nestor, 118 T.C. at 165 (2002). There is no merit to the argument that the payment of…