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NINTH CIRCUIT HOLDS TAX COURT'S DISMISSAL OF PETITION WAS PROPER.

MAR. 4, 2011

Ioane, Michael v. Comm.

DATED MAR. 4, 2011
DOCUMENT ATTRIBUTES
  • Case Name
    MICHAEL IOANE, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 09-70708
  • Judge
    Per curiam
  • Parallel Citation
    418 Fed. Appx. 636
    2011-1 U.S. Tax Cas. (CCH) P50,260
    107 A.F.T.R.2d (RIA) 1154
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2011-4717
  • Tax Analysts Electronic Citation
    2011 TNT 45-13

Ioane, Michael v. Comm.

 

NOT FOR PUBLICATION

 

 

UNITED STATES COURT OF APPEALS

 

FOR THE NINTH CIRCUIT

 

 

Tax Ct. No. 19292-07L

 

 

MEMORANDUM*

 

 

Appeal from a Decision of the United States Tax Court

 

 

Submitted February 15, 2011**

 

 

Before: CANBY, FERNANDEZ, and M. SMITH, Circuit Judges.

Michael Ioane appeals pro se from the tax court's order dismissing his petition contesting the Commissioner of Internal Revenue's Notice of Determination concerning income tax liabilities for tax years 1998 through 2002. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo. Suter v. Goedert, 504 F.3d 982, 985 (9th Cir. 2007). We affirm.

The tax court properly dismissed Ioane's petition on the ground of mootness, because there was "'no effective relief remaining for [the] court to provide'" after the Internal Revenue Service rescinded the notice of intent to levy and withdrew the tax liens. Id. at 986 (citation omitted).

Ioane's remaining contentions are unpersuasive.

AFFIRMED.

 

FOOTNOTES

 

 

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.

** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).

 

END OF FOOTNOTES
DOCUMENT ATTRIBUTES
  • Case Name
    MICHAEL IOANE, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 09-70708
  • Judge
    Per curiam
  • Parallel Citation
    418 Fed. Appx. 636
    2011-1 U.S. Tax Cas. (CCH) P50,260
    107 A.F.T.R.2d (RIA) 1154
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2011-4717
  • Tax Analysts Electronic Citation
    2011 TNT 45-13
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