Ronald Au v. Cir , 588 F. App'x 713 ( 2014 )

FILED
NOT FOR PUBLICATION DEC 22 2014
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
RONALD G.S. AU, No. 13-72152
Petitioner - Appellant, Tax Ct. No. 16934-12
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted December 9, 2014**
Before: WALLACE, LEAVY, and BYBEE, Circuit Judges.
Ronald G.S. Au, an attorney, appeals pro se from the Tax Court’s order
dismissing his action for lack of subject matter jurisdiction. We have jurisdiction
under 26 U.S.C. § 7482(a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d
966, 968 (9th Cir. 2006), and we affirm.
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
The Tax Court properly concluded that it lacked jurisdiction because Au was
never issued a notice of determination. See 26 U.S.C. §§ 6320(c), 6330(d)
(conferring jurisdiction to the Tax Court for review of a lien or levy only after the
Internal Revenue Service issues a determination based upon a collection due
process hearing); Gorospe, 451 F.3d at 968 (the Tax Court is a court of limited
jurisdiction, and its subject matter jurisdiction is defined by Title 26 of the United
States Code).
Because we affirm on the basis of lack of jurisdiction, we do not consider
Au’s contentions regarding the underlying tax liability, penalties, and payments.
We do not consider matters not specifically and distinctly raised and argued
in the opening brief, or arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009) (per curiam).
AFFIRMED.
2 13-72152