Nicklaus
Nicklaus v. Commissioner
Opinion
Lead Opinion
MEMORANDUM **
Brian and Tina Nicklaus appeal pro se from the Tax Court’s decision, entered after trial, permitting the Commissioner of Internal Revenue to proceed with a colleetion action regarding their joint income tax liability for 1993 and 1994, and Brian Nicklaus’ individual income tax liability for 1995 through 2000. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review a Tax Court’s findings of fact for clear error and its legal conclusions de novo. Charlotte’s Office Boutique, Inc. v. Comm’r, 425 F.3d 1203, 1211 (9th Cir.2005). The refusal to consider a motion on the grounds of untimeliness is reviewed for abuse of discretion. Fireman’s Fund Ins. Co. v. Nat’l Bank of Coops., 103 F.3d 888, 896 (9th Cir.1996). We affirm.
Appellants have waived the Tax Court’s determination that they are collaterally estopped from alleging irregularities in the assessment of tax liabilities for 1993 through 1996 after challenging those liabilities in Nicklaus v. Comm’r, 117 T.C. 117 , 2001 WL 1083721 (2001), because appellants do not challenge that determination on appeal. See Collins v. City of San Diego, 841 F.2d 337, 339 (9th Cir.1988).