Davenport
Davenport v. Commissioner
Opinion
Lead Opinion
MEMORANDUM **
James O. Davenport, Jr. appeals pro se from the United States Tax Court’s order denying a motion to vacate the Tax Court’s denial of his petition for redetermination of federal income taxes owed for tax year 2000. We have jurisdiction under 26 U.S.C. § 7482 (a), and we affirm.
We review for abuse of discretion the Tax Court’s denial of a motion to vacate. Thomas v. Lewis, 945 F.2d 1119, 1123 (9th Cir.1991). We review de novo the Tax Court’s conclusions of law, and for clear error its findings of fact. DHL Corp. v. Comm’r, 285 F.3d 1210 , 1216 (9th Cir.2002).
To the extent that Davenport contends that there was no valid authority for the Commissioner of Internal Revenue to assess federal income taxes, we summarily reject such arguments. See United States v. Nelson (In re Becraft), 885 F.2d 547, 548 (9th Cir.1989) (commenting on the frivolity of arguments that challenge the application of the federal income tax laws to United States citizens). Also frivolous is *464 Davenport’s contention that IRS agents acted without proper authority from the Secretary of the Treasury. See Hughes v. United States, 953 F.2d 531, 536 (9th Cir.1992).