Dee W. Stotts v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
DEE W. STOTTS,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 13-73940
Tax Ct. No. 16802-12
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted October 14, 2015**
Before: SILVERMAN, BERZON, and WATFORD, Circuit Judges.
Dee W. Stotts appeals pro se from the Tax Court’s decision upholding
income tax deficiencies and penalties for tax years 2007 and 2008. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
We reject Stotts’s contention that he was denied the opportunity to present
FILED
OCT 22 2015
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
* 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).

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documents in the Tax Court, which is Stotts’s sole basis for challenging the Tax
Court’s deficiency determination. The record reflects that following a hearing, the
Commissioner filed a motion for entry of decision, and that Stotts failed to
respond. The Tax Court then issued an order to show cause why it should not enter
a decision, and Stotts again failed to respond. On appeal, Stotts fails to provide
any explanation for his failure to respond.
The Commissioner’s motion to strike, filed on June 13, 2014, is granted.
Stotts’s requests that this court consider his newly filed evidence on appeal,
set forth in his opposition and reply to the Commissioner’s motion to strike, are
denied.
AFFIRMED.
13-73940 2

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