Jeffrey Alan Rische v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JEFFREY ALAN RISCHE,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 22-70082
Tax Ct. No. 12518-20L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted April 17, 2023**
Before: CLIFTON, R. NELSON, and BRESS, Circuit Judges.
Jeffrey Alan Rische appeals pro se from the Tax Court’s summary judgment
allowing the Commissioner of Internal Revenue (“IRS”) to proceed with its action
to collect a penalty imposed under 26 U.S.C. § 6702 for filing a frivolous tax
return for tax year 2018. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We
* 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 26 2023
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 22-70082
review de novo. Sollberger v. Comm’r, 691 F.3d 1119, 1123 (9th Cir. 2012). We
affirm.
The Tax Court properly granted summary judgment because Rische failed to
raise a genuine dispute of material fact as to whether he was not liable for the
frivolous filing penalty. See 26 U.S.C. § 6702(a) (imposing civil penalty of $5000
for filing a frivolous tax return); Olson v. United States, 760 F.2d 1003, 1005 (9th
Cir. 1985) (affirming penalty for filing zero return).
We reject as meritless Rische’s contention that a reference to the Internal
Revenue Manual on IRS Form 8278 renders supervisory approval of the penalty
invalid.
AFFIRMED.

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