Jeanne E. Munson v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JEANNE E. MUNSON,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 17-72314
Tax Ct. No. 11586-16L
MEMORANDUM*
TROY J. MUNSON,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 17-72315
Tax Ct. No. 10544-16L
Appeals from Decisions of the
United States Tax Court
Submitted May 15, 2018**
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes these cases are suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
MAY 24 2018
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 17-72314
Before: SILVERMAN, BEA, and WATFORD, Circuit Judges.
In these consolidated appeals, Jeanne E. Munson and Troy J. Munson
appeal pro se from the Tax Court’s decisions upholding federal income tax
liability. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
The Munsons have waived their challenge to the Tax Court’s determinations
by failing to address in their consolidated opening brief how the Tax Court erred in
reaching its conclusions. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999)
(“[O]n appeal, arguments not raised by a party in its opening brief are deemed
waived.”); Greenwood v. FAA, 28 F.3d 971, 977 (9th Cir. 1994) (“We will not
manufacture arguments for an appellant, and a bare assertion does not preserve a
claim[.]”).
Because we conclude that the Munsons waived their challenge as to the
substance of the underlying collection actions, we do not consider the merits of the
Munsons’ arguments regarding the Tax Court employing summary judgment
procedures to review the Commissioner’s determinations under § 6330(d).
17-72314: AFFIRMED.
17-72315: AFFIRMED.

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