Individual's Claim Was Raised in Prior Tax Court Proceeding

RITA BARRETT,
Petitioner-Appellant,
v. 
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT

Tax Ct. No. 26207-15

MEMORANDUM¹

Appeal from a Decision of the
United States Tax Court

Submitted August 9, 2017²

Before: SCHROEDER, TASHIMA, and M. SMITH, Circuit Judges.

Rita Barrett appeals pro se from the Tax Court’s summary judgment in her action challenging the disallowance of her request for an abatement of interest for the tax year 1976. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo. Miller v. Comm’r, 310 F.3d 640, 642 (9th Cir. 2002). We affirm.

The Tax Court properly granted summary judgment on the basis of res judicata because Barrett raised the same claim regarding abatement of interest for the 1976 tax year in a prior tax court proceeding that was decided on the merits. See Baker v. IRS (In re Baker), 74 F.3d 906, 910 (9th Cir. 1996) (“Under th[e] doctrine [of res judicata], a final judgment on the merits of an action precludes the parties from relitigating issues that were or could have been raised in that action.”). Contrary to Barrett’s contentions, Barrett failed to identify any new evidence or fraudulent conduct that would preclude the application of res judicata.

We reject as meritless Barrett’s contention that her case was not adequately considered as a result of the assignment to a new judge.

Because we affirm on the basis of res judicata, we do not consider the merits of Barrett’s claims.

AFFIRMED.