Tax Court Properly Dismissed Case for Lack of Jurisdiction
Ryskamp, John Henry v. Commissioner
- Case NameJohn Henry Ryskamp v. Commissioner
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 19-72626
- JudgePer Curiam
- Cross-Reference
Prior related opinion in Ryskamp v. Commissioner, No. 18-71325 (9th Cir. 2019).
- Parallel Citation816 Fed. Appx. 2072020-2 U.S. Tax Cas. (CCH) P50,167126 A.F.T.R.2d (RIA) 2020-57192020 WL 4718085
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-31371
- Tax Analysts Electronic Citation2020 TNTF 158-50
Ryskamp, John Henry v. Commissioner
JOHN HENRY RYSKAMP,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Tax Ct. No. 6595-19
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted August 5, 2020**
Before: SCHROEDER, HAWKINS, and LEE, Circuit Judges.
John Henry Ryskamp appeals pro se from the Tax Court's order dismissing for lack of subject matter jurisdiction his petition regarding his tax liabilities for tax years 2003, 2005, 2006, 2008, 2009, 2010, and 2018. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court's dismissal for lack of subject matter jurisdiction. Gorospe v. Comm'r, 451 F.3d 966, 968 (9th Cir. 2006). We affirm.
The Tax Court properly concluded that it lacked jurisdiction over Ryskamp's petition because the Internal Revenue Service's Notice LT16 that formed the basis for Ryskamp's petition was not a notice of deficiency or a notice of determination. See 26 U.S.C. § 6212 (notice of deficiency); 26 U.S.C. § 6330 (notice of determination); Gorospe, 451 F.3d at 968 (the Tax Court is a court of limited jurisdiction, and its subject matter is defined by Tile 26 of the United States Code). Contrary to Ryskamp's contentions, his substantive due process arguments do not confer jurisdiction on the Tax Court.
We reject at unsupported by the record Ryskamp's contention that the Tax Court was biased against him.
The Commissioner's motion for sanctions in the amount of $8,000 (Docket Entry No. 10) is granted. See Fed. R. App. P. 38; Grimes v. Comm'r, 806 F.2d 1451, 1454 (9th Cir. 1986) (“Sanctions are appropriate when the result of an appeal is obvious and the arguments are wholly without merit.”).
AFFIRMED.
- Case NameJohn Henry Ryskamp v. Commissioner
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 19-72626
- JudgePer Curiam
- Cross-Reference
Prior related opinion in Ryskamp v. Commissioner, No. 18-71325 (9th Cir. 2019).
- Parallel Citation816 Fed. Appx. 2072020-2 U.S. Tax Cas. (CCH) P50,167126 A.F.T.R.2d (RIA) 2020-57192020 WL 4718085
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-31371
- Tax Analysts Electronic Citation2020 TNTF 158-50