Robert Talbot v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
ROBERT TALBOT,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 17-70826
Tax Ct. No. 26598-14L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted December 18, 2017**
Before: WALLACE, SILVERMAN, and BYBEE, Circuit Judges.
Robert Talbot appeals from the Tax Court’s decision, following a bench
trial, permitting the Commissioner of Internal Revenue to proceed with an action to
collect Talbot’s federal income tax liability for tax years 2001, 2003, 2004, and
2005. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
DEC 28 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 17-70826
conclusions of law and for clear error questions of fact. Johanson v. Comm’r, 541
F.3d 973, 976 (9th Cir. 2008). We affirm.
The Tax Court properly determined that the Commissioner sent a final
notice of deficiency to Talbot’s last known address for each tax year in question.
See 26 U.S.C. § 6212(b)(1) (a notice of deficiency addressed to the taxpayer’s last
known address suffices for purposes of notice); United States v. Zolla, 724 F.2d
808, 810 (9th Cir. 1984) (holding that Postal Form 3877 is highly probative and is
sufficient, in the absence of contrary evidence, to show that the notice of
deficiency was properly made).
We reject as unsupported by the record Talbot’s contention that the Tax
Court failed to consider his testimony.
We do not consider issues that were not raised in the opening brief. See
Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999).
AFFIRMED.

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