Bradley Warren Pugh v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
BRADLEY WARREN PUGH,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 13-70565
Tax Ct. No. 1126-12
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted November 18, 2014**
Before: LEAVY, FISHER, and N.R. SMITH, Circuit Judges.
Bradley Warren Pugh appeals pro se from the Tax Court’s summary
judgment in Pugh’s action challenging a federal tax lien. We have jurisdiction
under 26 U.S.C. § 7482. We review de novo, Gladden v. Comm’r, 262 F.3d 851,
853 (9th Cir. 2001), and we affirm.
FILED
DEC 4 2014
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
* This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).

-- 1 of 2 --

The Tax Court properly granted summary judgment because Pugh failed to
raise a genuine dispute of material fact as to whether he had paid his outstanding
tax penalties, which were imposed after he filed a frivolous tax return. See 26
U.S.C. § 6702 (imposing penalties for filing frivolous tax returns); Parkinson v.
Comm’r, 647 F.2d 875, 876 (9th Cir. 1981) (per curiam) (stating summary
judgment standard under Tax Court Rule 121(d), which is derived from Fed. R.
Civ. P. 56).
We reject as without merit Pugh’s contentions that the Tax Court failed to
create a proper record, expressed bias in favor of the Commissioner, and
committed other procedural errors.
AFFIRMED.
13-70565 2

-- 2 of 2 --