Largent v. Commissioner , 576 F. App'x 684 ( 2014 )

FILED
NOT FOR PUBLICATION MAY 29 2014
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
JAMES RODNEY LARGENT, No. 12-71686
Petitioner - Appellant, CIR No. 004304-11 L
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted May 13, 2014**
Before: CLIFTON, BEA, and WATFORD, Circuit Judges.
James Rodney Largent appeals pro se from the Tax Court’s summary
judgment permitting the Commissioner of Internal Revenue (“Commissioner”) to
proceed with a collection action for tax year 2005. We have jurisdiction under 26
U.S.C. § 7482(a)(1). We review de novo, Johnston v. Comm’r, 461 F.3d 1162,
*
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).
1164 (9th Cir. 2006), and we affirm.
The Tax Court properly granted summary judgment because Largent failed
to raise a genuine dispute of material fact as to whether the Commissioner’s
determination that the collection action should proceed was unsupported. See
Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993) (per curiam) (discussing
summary judgment standard and explaining that a Form 4340 Certificate of
Assessments and Payments is probative evidence and, in the absence of contrary
evidence, shows that notices and assessments were properly made); see also 26
U.S.C. § 6330(c) (matters addressed at a hearing concerning a Notice of Intent to
Levy). Contrary to Largent’s contention, his tax liability for 2005 was not
discharged in bankruptcy because Largent filed his 2005 tax return less than two
years before he filed his bankruptcy petition. See 11 U.S.C. § 523(a)(1)(B)
(excepting from discharge a liability for an income tax if a required return was
filed late and less than two years before the filing date of the petition).
Largent’s contentions that the Tax Court acted in excess of its jurisdiction
and that there is no basis for his tax liability are unpersuasive.
AFFIRMED.
2 12-71686