NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS MAY 10 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
HAMLET C. BENNETT, No. 15-71228
Petitioner-Appellant, Tax Ct. No. 15929-10
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted May 8, 2017**
Before: REINHARDT, LEAVY, and NGUYEN, Circuit Judges.
Hamlet C. Bennett appeals pro se from the Tax Court’s decision, after a
bench trial, upholding the Commissioner of the Internal Revenue’s determination
of income tax deficiencies, additions, and penalties for tax years 1995 through
2003, and imposing a penalty under 26 U.S.C. § 6673. We have jurisdiction under
*
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).
26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s legal conclusions and
for clear error its factual findings. Hardy v. Comm’r, 181 F.3d 1002, 1004 (9th
Cir. 1999). We affirm.
The Tax Court properly upheld the Commissioner’s deficiency
determination because the Commissioner presented “some substantive evidence”
that Bennett failed to report income and Bennett failed to show “that the deficiency
was arbitrary or erroneous.” Id. at 1004-05. Contrary to Bennett’s contention, the
Commissioner mailed valid notices of deficiency and the Tax Court had
jurisdiction. See 26 U.S.C. § 6212; see also Scar v. Comm’r, 814 F.2d 1363, 1366-
70 (9th Cir. 1987) (discussing requirements for valid notice of deficiency).
Moreover, Bennett failed to show that the Tax Court erred in sustaining the
Commissioner’s additions to taxes for Bennett’s failure to pay taxes and fraudulent
failure to file a return. See 26 U.S.C. §§ 6651(a)(2), 6651(f).
The Tax Court did not abuse its discretion by imposing against Bennett a
$25,000 penalty under § 6673 for maintaining frivolous positions despite the Tax
Court’s repeated warnings. See id. § 6673(a)(1) (authorizing penalty not to exceed
$25,000 where taxpayer’s position is frivolous or groundless); Wolf v. Comm’r, 4
F.3d 709, 716 (9th Cir. 1993) (setting forth standard of review and concluding Tax
Court was within its discretion in imposing penalties under § 6673 against taxpayer
who persisted in litigating frivolous positions following warning).
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Contrary to Bennett’s contention that the Tax Court erred in granting
summary judgment without requiring the Commissioner to respond to additional
discovery, Bennett failed to show that any outstanding information sought would
have raised a genuine dispute of material fact.
We reject as meritless Bennett’s contentions regarding recusal and alleged
ex parte communications.
We do not consider matters not specifically and distinctly raised and argued
in the opening brief. See 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 . . .”).
The Commissioner’s request to dismiss this appeal for improper venue or
alternatively to transfer the appeal to the Fifth Circuit Court of Appeals, set forth in
the answering brief, is denied.
Bennett’s requests for costs, return of property, and for an order to show
cause why the Commissioner should not be held in contempt or sanctioned, set
forth in his reply brief, are denied.
The Commissioner’s unopposed motion for $8,000 sanctions (Docket Entry
No. 23) is granted because we conclude this appeal was frivolous. See Fed. R.
App. P. 38; Wilcox v. Comm’r, 848 F.2d 1007, 1008-09 (9th Cir. 1988).
AFFIRMED.
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