John C. Hom & Associates, Inc. v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JOHN C. HOM & ASSOCIATES, INC.,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 13-72684
Tax Ct. No. 14081-11
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted March 15, 2016**
Before: GOODWIN, LEAVY, and CHRISTEN Circuit Judges.
John C. Hom & Associates, Inc., appeals pro se from the Tax Court’s order
dismissing its petition challenging assessed tax deficiencies for tax years 2005
through 2009. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We dismiss
this appeal because appellant, a corporation, must appear in court through an
FILED
MAR 24 2016
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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attorney. See Licht v. Am. W. Airlines, 40 F.3d 1058, 1059 (9th Cir. 1994)
(“Corporations and other unincorporated associations must appear in court through
an attorney.”).
Hom’s motion for miscellaneous relief, filed on March 7, 2016, is denied.
Appellee’s requests to strike portions of the excerpts of record, raised in its
answering brief, are denied as unnecessary.
DISMISSED.
13-72684 2

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