Ninth Circuit Upholds Late-Filing Penalty Against Partnership
Jones, Bell, Abbott, Fleming & Fitzgerald LLP v. United States
- Case NameJones, Bell, Abbott, Fleming & Fitzgerald LLP v. United States
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 18-55934
- JudgePer Curiam
- Parallel Citation781 Fed. Appx. 6192019 WL 5397613
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-40391
- Tax Analysts Electronic Citation2019 TNTF 206-44
Jones, Bell, Abbott, Fleming & Fitzgerald LLP v. United States
JONES, BELL, ABBOTT, FLEMING & FITZGERALD L.L.P.,
Plaintiff-Appellant,
v.
UNITED STATES OF AMERICA,
Defendant-Appellee.
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
D.C. No. 2:17-cv-07752-PA-RAO
MEMORANDUM*
Appeal from the United States District Court
for the Central District of California
Percy Anderson, District Judge, Presiding
Submitted October 15, 2019**
Before: FARRIS, LEAVY, and RAWLINSON, Circuit Judges.
Jones, Bell, Abbot, Fleming & Fitzgerald L.L.P. appeals from the district court's judgment dismissing its 28 U.S.C. § 1346(a)(1) action arising from the Internal Revenue Service's (“IRS”) assessment of a tax penalty for the late filing of appellant's 2015 partnership return. We have jurisdiction under 28 U.S.C. § 1291. We review de novo a district court's judgment under Federal Rule of Civil Procedure 52(c). Price v. U.S. Navy, 39 F.3d 1011, 1021 (9th Cir. 1994). We affirm.
The district court properly determined that appellant's evidence was insufficient to show that it timely mailed an application for a tax return filing extension. See Lewis v. United States, 144 F.3d 1220, 1222-23 (9th Cir. 1998) (a taxpayer must provide “credible evidence” of timely mailing of a document in order to a raise a rebuttable presumption that the document was timely received by the addressee). The district court therefore properly concluded that the IRS properly assessed a penalty against appellant for not timely filing its 2015 partnership return.
AFFIRMED.
- Case NameJones, Bell, Abbott, Fleming & Fitzgerald LLP v. United States
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 18-55934
- JudgePer Curiam
- Parallel Citation781 Fed. Appx. 6192019 WL 5397613
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-40391
- Tax Analysts Electronic Citation2019 TNTF 206-44