Leshin v. Commissioner , 436 F. App'x 791 ( 2011 )

FILED
NOT FOR PUBLICATION JUN 07 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
ROBERT LESHIN; VIENNA LESHIN, No. 09-70399
Petitioners - Appellants, Tax Ct. No. 17709-06L
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted May 24, 2011 **
Before: PREGERSON, THOMAS, and PAEZ, Circuit Judges.
Robert and Vienna Leshin appeal from the Tax Court’s decision after a trial
upholding the IRS Office of Appeals’ determination sustaining a tax lien for their
unpaid federal income taxes for 2001, and rejecting their offer-in-compromise for
income tax liabilities from 1999 through 2004. We have jurisdiction under 26
*
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).
U.S.C. § 7482(a). On appeal from the Tax Court, we review for an abuse of
discretion the Office of Appeals’ decision whether to accept an offer-in-
compromise and for clear error the factual findings. Keller v. Comm’r, 568 F.3d
710, 716 (9th Cir. 2009). We affirm.
The Office of Appeals did not clearly err in its factual findings underlying
the calculation of the Leshins’ reasonable collection potential, which exceeded the
Leshins’ offer-in-compromise. Accordingly, the Office of Appeals did not abuse
its discretion by rejecting the offer. See id. at 717-18 (no abuse of discretion in
rejecting taxpayers’ offer-in-compromise where reasonable collection potential
exceeded offer). Although the Office of Appeals made mistakes in calculating the
Leshins’ necessary living expenses, the mistakes were harmless because the
Commissioner of Internal Revenue corrected the mistakes in the Tax Court and
showed that, with the corrections, the Leshins’ offer was still far below their
reasonable collection potential. See id. at 718.
The Leshins’ remaining contentions are unpersuasive.
We do not consider documents that were not part of the record before the
Office of Appeals. See id.AFFIRMED.
2 09-70399