NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS AUG 23 2018
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
RICHARD GILLER, No. 17-71740
Petitioner-Appellant, Tax Ct. No. 16755-14L
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted August 15, 2018**
Before: FARRIS, BYBEE, and N.R. SMITH, Circuit Judges.
Richard Giller appeals pro se from the Tax Court’s order denying his
motions to reconsider and to vacate the Tax Court’s summary judgment affirming
the Commissioner’s decision to uphold the imposition of a penalty for failing to
submit his 2009 tax return. We have jurisdiction under 26 U.S.C. § 7482(a)(1).
*
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).
We review for abuse of discretion. Parkinson v. Comm’r, 647 F.2d 875, 876 (9th
Cir. 1981). We affirm.
The Tax Court did not abuse its discretion by denying Giller’s motions to
reconsider and to vacate because Giller failed to demonstrate that such relief was
appropriate, as Giller merely repeated his arguments from his opposition to the
motion for summary judgment. See T. Ct. R. 161, 162; see also Parkinson, 647
F.2d at 876 (“The Tax Court’s denial of a motion for reconsideration will not be
overturned on appeal absent a clear abuse of discretion.”); Nor-Cal Adjusters v.
Comm’r, 503 F.2d 359, 363 (9th Cir. 1974) (tax court’s decision not to reopen
record for submission of additional evidence “is not subject to review except upon
a demonstration of extraordinary circumstances which reveal a clear abuse of
discretion”).
We reject as unsupported by the record Giller’s contention that the
Commissioner failed to comply with the Tax Court’s August 3, 2015 order.
All pending motions are denied.
AFFIRMED.
2 17-71740