Ayanna Jenkins-Toney v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
AYANNA JENKINS-TONEY,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 22-70007
Tax Ct. No. 18824-19L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted June 26, 2023**
Before: CANBY, S.R. THOMAS, and CHRISTEN, Circuit Judges:
Ayanna Jenkins-Toney appeals pro se from the Tax Court’s summary
judgment sustaining a notice of federal tax lien to collect unpaid tax liabilities for
2015. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
* 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
JUL 10 2023
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 22-70007
Jenkins-Toney has waived any challenge to the Tax Court’s judgment
sustaining the notice of federal tax lien because she failed to raise any such
challenge in her opening brief. See Indep. Towers of Wash. v. Washington,
350 F.3d 925, 929 (9th Cir. 2003) (explaining that “we cannot manufacture
arguments for appellant and . . . will not consider any claims that were not actually
argued in appellant’s opening brief . . . [a] bare assertion of an issue does not
preserve a claim” (citation and internal quotation marks omitted)).
Contrary to Jenkins-Toney’s contention that she was not properly served
with the Commissioner’s motion for summary judgment, the proof of service
accompanying the motion gives rise to a presumption that the motion was properly
served, which Jenkins-Toney has not rebutted. See Baldwin v. United States,
921 F.3d 836, 840 (9th Cir. 2019) (reciting common law mailbox rule); see also
T.C. R. 21(b)(2)(B) (permitting service of papers on a party by mail, effective as of
mailing date).
We reject as unsupported by the record Jenkins-Toney’s contention that the
Commissioner failed to contact her to schedule a supplemental hearing.
AFFIRMED.

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