Karen Fujita v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
KAREN FUJITA,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 17-70050
Tax Ct. No. 10100-15L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted October 23, 2017**
Before: McKEOWN, WATFORD, and FRIEDLAND, Circuit Judges.
Karen Fujita appeals pro se from the Tax Court’s summary judgment
sustaining the Commissioner of Internal Revenue’s collection action for the 2003
and 2009 tax years. 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
* 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
OCT 26 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 17-70050
affirm.
The Tax Court properly granted summary judgment because the settlement
officer did not abuse his discretion in sustaining the proposed collection action for
tax years 2003 and 2009. See 26 U.S.C. § 6330(c)(3) (setting forth matters an
appeals officer must consider in making a determination to sustain a proposed
collection action); 26 U.S.C. § 6330(c)(2)(B) (a taxpayer may challenge the
underlying tax liability only “if the person did not receive any statutory notice of
deficiency . . . or did not otherwise have an opportunity to dispute such tax
liability”).
In light of our disposition, we do not consider Fujita’s contentions
challenging the validity of the underlying tax assessments.
We do not consider arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
We reject as meritless Fujita’s contentions concerning sanctions and
violations of due process.
Fujita’s request for judicial notice (Docket Entry No. 12) is denied.
AFFIRMED.

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