Sivatharan Natkunanathan v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
SIVATHARAN NATKUNANATHAN,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent.
No. 15-73334
Tax Ct. No. 10332-14 L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted April 11, 2017**
Before: GOULD, CLIFTON, and HURWITZ, Circuit Judges.
Sivatharan Natkunanathan appeals pro se from the Tax Court’s summary
judgment allowing the Commissioner of Internal Revenue (“Commissioner”) to
proceed with its collection action on Natkunanathan’s outstanding federal tax
liability for 2003. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review
* 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
APR 25 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 15-73334
de novo. Johnston v. Comm’r, 461 F.3d 1162, 1164 (9th Cir. 2006). We affirm.
The Tax Court properly granted summary judgment because the settlement
officer did not abuse her discretion in sustaining the proposed levy action for tax
year 2003. See 26 U.S.C. § 6330(c)(3) (setting forth matters an appeals officer
must consider in making a determination to sustain a proposed levy action); 26
U.S.C. § 6330(c)(2)(B) (permitting challenge to the underlying tax liability if the
taxpayer did not receive any statutory notice of deficiency for such tax liability or
did not otherwise have an opportunity to dispute such tax liability).
Contrary to Natkunanathan’s contentions, the Tax Court properly granted
the Commissioner’s motion to permit a levy. See 26 U.S.C. § 6330(e)(2)
(suspension of the levy shall not apply if the underlying tax liability is not at issue
in the appeal and the Tax Court determines that the Commissioner has shown good
cause not to suspend the levy).
We reject as without merit Natkunanathan’s contentions concerning any
pending appeals before the Supreme Court.
Natkunanathan’s motion (Docket Entry No. 56) is denied.
AFFIRMED.

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