William Zepeda v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
WILLIAM ZEPEDA,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 13-71452
Tax Ct. No. 9552-11
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted November 18, 2015**
Before: TASHIMA, OWENS, and FRIEDLAND, Circuit Judges.
William Zepeda appeals pro se from the Tax Court’s order and decision
granting the Commissioner’s motion for entry of decision regarding a federal tax
lien. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo.
Charlotte’s Office Boutique, Inc. v. Comm’r, 425 F.3d 1203, 1211 (9th Cir. 2005).
FILED
NOV 27 2015
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).

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We affirm.
The Tax Court properly granted the Commissioner’s motion for entry of
decision, sustaining in part a federal tax lien regarding tax liability for the years
2005 and 2006, because Zepeda failed to raise the underlying tax liability in a
collection due process (“CDP”) hearing. See Treas. Reg. § 301.6330-1(f)(2) Q &
A F3 (when a taxpayer disagrees with a notice of determination, the taxpayer may
ask the Tax Court to consider the issues that were properly raised in the CDP
hearing); Giamelli v. Comm’r, 129 T.C. 107, 115 (2007) (Tax Court does not have
authority to consider challenges to underlying tax liability that were not properly
raised before the appeals office).
We reject Zepeda’s contentions that the Tax Court erred by sustaining the
notice of determination or improperly denied him a trial.
The Commissioner’s motion for an exemption, filed October 19, 2015, is
granted.
AFFIRMED.
13-71452 2

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