Suzanne T. Bray v. Commissioner of Internal Revenue

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).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
SUZANNE T. BRAY,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 08-73350
Tax Ct. No. 21034-05L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted December 14, 2010**
Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.
Suzanne T. Bray appeals from the Tax Court’s decision sustaining the
determination of the Commissioner of Internal Revenue (“Commissioner”) to
proceed with the collection of Bray’s income tax liabilities for 2000–2002. We
have jurisdiction under 26 U.S.C. § 7482(a). We review de novo the Tax Court’s
FILED
DEC 27 2010
MOLLY C. DWYER, CLERK
U .S. C O U R T O F AP PE ALS

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legal conclusions and for clear error its factual findings. Keller v. Comm’r, 568
F.3d 710, 716 (9th Cir. 2009). We affirm.
Bray contends that the Tax Court committed reversible error by failing to
explicitly address her argument that the Commissioner improperly requested her to
submit a financial statement in violation of Internal Revenue Code
§ 7122(d)(3)(B)(ii). Section 7122 only applies where a taxpayer makes an offer in
compromise and, as Bray stipulated in the Tax Court, she never made such an
offer. Thus, Bray’s contention is unavailing, and the Tax Court’s failure to
expressly address the argument is not grounds for reversal.
AFFIRMED.

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