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REVIEW OF COLLECTION DUE PROCESS HEARING DISMISSED.

JUL. 30, 2003

Tolotti, Emil P., Jr. v. Comm.

DATED JUL. 30, 2003
DOCUMENT ATTRIBUTES
  • Case Name
    EMIL P. TOLOTTI, JR., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 02-72165
  • Judge
    per curiam
  • Cross-Reference
    Emil P. Tolotti Jr. v. Commissioner, T.C. Memo. 2002-86 (For a

    summary, see Tax Notes, Apr. 8, 2002, p. 203; for the full

    text, see Doc 2002-7932 (15 original pages) or 2002 TNT 63-

    9.)
  • Parallel Citation
    92 A.F.T.R.2d (RIA) 2003-5668
    2003-2 U.S. Tax Cas. (CCH) P50,637
    2003 WL 21774127
    70 Fed.Appx. 971
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-19351 (2 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 167-8

Tolotti, Emil P., Jr. v. Comm.

 

NOT FOR PUBLICATION

 

 

UNITED STATES COURT OF APPEALS

 

FOR THE NINTH CIRCUIT

 

 

Appeal from the United States Tax Court

 

 

U.S. Tax Ct. No. 3011-01L

 

 

MEMORANDUM*

 

 

Submitted July 21, 2003**

 

 

Before: LEAVY, HAWKINS and RAWLINSON, Circuit Judges.

[1] Emil P. Tolotti, Jr. appeals pro se the Tax Court's order granting summary judgment in favor of the Commissioner of Internal Revenue, finding the Commissioner could proceed with the action to collect Tolotti's 1995 federal income tax.

[2] The Tax Court properly concluded that Tolotti was precluded from challenging his underlying tax liability during his Collection Due Process ("CDP") hearing because he received a statutory notice of deficiency, 26 U.S.C. §§ 6320; 6330(c)(2)(B), and that the Internal Revenue Service Appeals Officer who conducted the CDP hearing properly verified the existence and propriety of the tax assessments, 26 U.S.C. § 6330(c)(1). The Tax Court also properly determined that Tolotti failed to raise any genuine issue of material fact. Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993). Accordingly, the Tax Court correctly granted the Commissioner's summary judgment motion.

[3] AFFIRMED.

 

FOOTNOTES

 

 

*This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.

**This panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a)(2).

 

END OF FOOTNOTES
DOCUMENT ATTRIBUTES
  • Case Name
    EMIL P. TOLOTTI, JR., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 02-72165
  • Judge
    per curiam
  • Cross-Reference
    Emil P. Tolotti Jr. v. Commissioner, T.C. Memo. 2002-86 (For a

    summary, see Tax Notes, Apr. 8, 2002, p. 203; for the full

    text, see Doc 2002-7932 (15 original pages) or 2002 TNT 63-

    9.)
  • Parallel Citation
    92 A.F.T.R.2d (RIA) 2003-5668
    2003-2 U.S. Tax Cas. (CCH) P50,637
    2003 WL 21774127
    70 Fed.Appx. 971
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2003-19351 (2 original pages)
  • Tax Analysts Electronic Citation
    2003 TNT 167-8
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