Jason Golditch v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JASON GOLDITCH,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 22-70133
IRS No. 7726-20L
MEMORANDUM*
On Petition for Review of an Order of the
United States Tax Court
Submitted June 26, 2023**
Before: CANBY, S.R. THOMAS, and CHRISTEN, Circuit Judges.
Jason Golditch appeals pro se from the Tax Court’s summary judgment
sustaining a proposed levy to collect his unpaid 2011 and 2012 tax liabilities. We
have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo. Sollberger v.
Comm’r, 691 F.3d 1119, 1123 (9th Cir. 2012). 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 11 2023
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 22-70133
The Tax Court properly granted summary judgment because Golditch
received the notices of deficiency and federal tax lien but failed to raise the issue of
his liability in a collection due process (“CDP”) hearing, and therefore was not
entitled to challenge his underlying tax liabilities. See 26 U.S.C. § 6330(c)(2)(B)
(stating that taxpayer may challenge the underlying tax liability “if the [taxpayer]
did not receive any statutory notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability”); 26 C.F.R.
§ 301.6330-1(f)(2) (stating that Tax Court may consider only issues that were
raised properly and supported with evidence in the CDP hearing). The proof of
certified mailing in the record gives rise to a presumption that Golditch received
the notices of deficiency, which he has not rebutted. See Baldwin v. United States,
921 F.3d 836, 840 (9th Cir. 2019); United States v. Zolla, 724 F.2d 808, 810 (9th
Cir. 1984) (observing that United States Postal Service Form 3877 is highly
probative and sufficient to establish that a notice and assessment was properly
made).
We reject as meritless Golditch’s contention that a tax return is a
prerequisite to the assessment and collection of taxes. See Roat v. Comm’r,
847 F.2d 1379, 1381-82 (9th Cir. 1988).
AFFIRMED.

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