FILED
NOT FOR PUBLICATION MAY 03 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
MARIANNE CAPRICE GILBERT, No. 06-70403
Petitioner - Appellant, Tax Ct. No. 9996-04
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted April 20, 2011 **
Before: RYMER, THOMAS, and PAEZ, Circuit Judges.
Marianne Caprice Gilbert appeals pro se from the Tax Court’s decision
upholding the denial of equitable innocent spouse relief under 26 U.S.C. § 6015(f)
from joint liability for income tax for tax year 1995. We have jurisdiction under
26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s decision as to
*
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).
whether the Commissioner abused his discretion in denying equitable relief under
§ 6015(f). See Fargo v. Comm’r, 447 F.3d 706, 709 (9th Cir. 2006); United States
v. Washington, 157 F.3d 630, 642 (9th Cir. 1998). We affirm.
The Tax Court properly concluded that the Commissioner did not abuse his
discretion in denying Gilbert equitable innocent spouse relief where several factors
weighed against granting relief. See 26 U.S.C. § 6015(f); Rev. Proc. 2003-61
§ 4.03 (providing nonexclusive list of factors to be considered when determining
whether to grant equitable relief under § 6015(f)).
Gilbert’s discrimination argument is unpersuasive.
AFFIRMED.
2 06-70403