Menu
Tax Notes logo
HOMETax Notes ResearchFederalCourt Documentscourt opinions and orders

IRS MAY PROCEED WITH COLLECTION OF INDIVIDUAL'S 1991 TAXES.

FEB. 24, 2004

Do, Mariette v. Comm.

DATED FEB. 24, 2004
DOCUMENT ATTRIBUTES
  • Case Name
    MARIETTE DO, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 03-72195
  • Judge
    per curiam
  • Parallel Citation
    93 A.F.T.R.2d (RIA) 2004-1223
    2004-1 U.S. Tax Cas. (CCH) P50,206
    2004 WL 345625
    88 Fed.Appx. 211
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2004-5446 (2 original pages)
  • Tax Analysts Electronic Citation
    2004 TNT 51-16

Do, Mariette 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NOT FOR PUBLICATION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. 12528-02L

 

 

MEMORANDUM*

 

 

Submitted February 17, 2004**

 

 

Before: FERNANDEZ, W. FLETCHER and TALLMAN, Circuit Judges.

[1] Mariette Do appeals pro se the Tax Court's summary judgment in favor of the Commissioner of Internal Revenue, finding that the Commissioner could proceed with a proposed collection action to satisfy Do's 1991 income tax obligations.

[2] The Tax Court correctly rejected Do's contention that she is not obliged to pay federal income tax because she disagrees with United States government policies. Autenrieth v. United States, 418 F.2d 586, 589 (9th Cir. 1969). The Tax Court also correctly determined that Do 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
    MARIETTE DO, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
  • Court
    United States Court of Appeals for the Ninth Circuit
  • Docket
    No. 03-72195
  • Judge
    per curiam
  • Parallel Citation
    93 A.F.T.R.2d (RIA) 2004-1223
    2004-1 U.S. Tax Cas. (CCH) P50,206
    2004 WL 345625
    88 Fed.Appx. 211
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2004-5446 (2 original pages)
  • Tax Analysts Electronic Citation
    2004 TNT 51-16
Copy RID