Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAY 20 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

CONTINUING LIFE COMMUNITIES No. 22-70225 THOUSAND OAKS, LLC, Spieker CLC, LLC, Tax Matters Partner, IRS No. 4806-

Petitioner-Appellee,

MEMORANDUM*

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellant.

On Petition for Review of an Order of the United States Tax Court

Argued and Submitted March 25, 2024 San Francisco, California

Before: PAEZ, NGUYEN, and BUMATAY, Circuit Judges.

The Commissioner of Internal Revenue (“Commissioner”) appeals the tax

court’s grant of summary judgment to Continuing Life Communities Thousand

Oaks, LLC (“CLC”).

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the

tax court’s grant of summary judgment. Miller v. Commissioner, 310 F.3d 640,

642 (9th Cir. 2002). Where the Commissioner exercises his authority under

U.S.C. § 446 to impose an alternative accounting…