Gregory Thompson v. Commissioner of IRS , 312 F. App'x 831 ( 2009 )


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  •                     United States Court of Appeals
    FOR THE EIGHTH CIRCUIT
    ___________
    No. 07-3917
    ___________
    Gregory Eugene Thompson,             *
    *
    Appellant,                 *
    * Appeal from the United States
    v.                               * Tax Court.
    *
    Commissioner of Internal Revenue,    * [UNPUBLISHED]
    *
    Appellee.                  *
    ___________
    Submitted: February 25, 2009
    Filed: March 2, 2009
    ___________
    Before WOLLMAN, MURPHY, and MELLOY, Circuit Judges.
    ___________
    PER CURIAM.
    Gregory Thompson appeals the tax court’s1 decision upholding a notice of
    deficiency (NOD) issued by the Internal Revenue Service for the 2004 tax year. Upon
    review, we hold that the tax court did not abuse its discretion in determining that
    Thompson had not shown reasonable cause warranting an exception to the accuracy-
    related penalty assessed in the NOD. See Walter v. United States, 
    148 F.3d 1027
    ,
    1030 (8th Cir. 1998) (most important factor in determining whether there was
    reasonable cause for underpayment is extent of taxpayer’s effort to assess proper tax
    liability); Caulfield v. Comm’r, 
    33 F.3d 991
    , 994 (8th Cir. 1994) (decision not to
    1
    The Honorable Diane L. Kroupa, United States Tax Court Judge.
    waive accuracy-related penalty reviewed for abuse of discretion); Higbee v. Comm’r,
    
    116 T.C. 438
    , 446 (2001) (taxpayer bears burden of proof to justify grant of
    reasonable-cause exception to accuracy-related penalty). Thompson has waived the
    remaining tax issues that are before this court. See Chay-Valesquez v. Ashcroft, 
    367 F.3d 751
    , 756 (8th Cir. 2004) (issues not meaningfully argued in opening brief are
    deemed waived).
    The decision of the tax court is affirmed. See 8th Cir. R. 47B.
    ______________________________
    -2-
    

Document Info

Docket Number: 07-3917

Citation Numbers: 312 F. App'x 831

Filed Date: 3/2/2009

Precedential Status: Non-Precedential

Modified Date: 1/12/2023