Philip A. Duggan v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
PHILIP A. DUGGAN,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 14-71645
Tax Ct. No. 3771-12
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted January 18, 2017**
Before: TROTT, TASHIMA, and CALLAHAN, Circuit Judges.
Philip A. Duggan appeals pro se from the Tax Court’s decision, after a
bench trial, upholding the Commissioner of the Internal Revenue’s determination
of income tax deficiencies and penalties for tax year 2008. We have jurisdiction
under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s legal
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
JAN 26 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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conclusions, and for clear error its factual findings. Hardy v. Comm’r, 181 F.3d
1002, 1004 (9th Cir. 1999). We affirm.
The Tax Court properly upheld the Commissioner’s deficiency
determination because the Commissioner presented “some substantive evidence”
that Duggan failed to report income and Duggan did not submit any relevant
evidence “showing that the deficiency was arbitrary or erroneous.” Id. at 1004-05.
The Tax Court properly upheld the Commissioner’s additions to taxes for
Duggan’s failure to file a required tax return in a timely manner and for his failure
to pay estimated taxes for 2008. See 26 U.S.C. §§ 6651(a)(1), 6654(a).
We reject as meritless Duggan’s arguments regarding the Commissioner’s
attorneys having “unclean hands.”
AFFIRMED.

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