John C. Hom & Associates, Inc. v. Commissioner

FILED NOT FOR PUBLICATION MAR 24 2016 MOLLY C. DWYER, CLERK UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT JOHN C. HOM & ASSOCIATES, INC., No. 13-72684 Petitioner - Appellant, Tax Ct. No. 14081-11 v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from a Decision of the United States Tax Court Submitted March 15, 2016** Before: GOODWIN, LEAVY, and CHRISTEN Circuit Judges. John C. Hom & Associates, Inc., appeals pro se from the Tax Court’s order dismissing its petition challenging assessed tax deficiencies for tax years 2005 through 2009. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We dismiss this appeal because appellant, a corporation, must appear in court through an * 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). attorney. See Licht v. Am. W. Airlines, 40 F.3d 1058, 1059 (9th Cir. 1994) (“Corporations and other unincorporated associations must appear in court through an attorney.”). Hom’s motion for miscellaneous relief, filed on March 7, 2016, is denied. Appellee’s requests to strike portions of the excerpts of record, raised in its answering brief, are denied as unnecessary. DISMISSED. 2 13-72684