NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS OCT 5 2016
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
STEVEN T. WALTNER, No. 14-71531
Petitioner-Appellant, Tax Ct. No. 21953-12L
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted September 27, 2016**
Before: TASHIMA, SILVERMAN, and M. SMITH, Circuit Judges.
Steven T. Waltner appeals from the Tax Court’s order imposing a penalty under
26 U.S.C. § 6673. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review
for an abuse of discretion, Wolf v. Comm’r, 4 F.3d 709, 716 (9th Cir. 1993), and
we affirm.
*
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).
The Tax Court did not abuse its discretion by imposing a $2,500 penalty on
Waltner for taking frivolous positions after warning Waltner that such conduct
could lead to sanctions. See 26 U.S.C. § 6673(a)(1) (authorizing penalty not to
exceed $25,000 for maintaining a position that is frivolous or groundless in a Tax
Court proceeding); Wolf, 4 F.3d at 716 (“When taxpayers are on notice that they
may face sanctions for frivolous litigation, the tax court is within its discretion to
award sanctions under section 6673.”).
We reject as without merit Waltner’s contention that the Tax Court lacked
jurisdiction to impose sanctions because Waltner did not point to any authority that
supports his contention, and reject as unsupported by the record Waltner’s
contention that the Tax Court violated his due process rights by imposing
sanctions.
AFFIRMED.
2 14-71531