695 Fed.Appx. 273 (9th Cir. 2017), 16-73031, Barrett v. Commissioner of Internal Revenue

Docket Nº:16-73031
Citation:695 Fed.Appx. 273
Party Name:RITA BARRETT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Attorney:Rita Barrett, Petitioner - Appellant, Pro se, Rita Barrett, Encino, CA. For Commissioner of Internal Revenue, Respondent - Appellee, Jonathan S. Cohen, Attorney, Sherra Wong, Julie Ciamporcero Avetta, Attorney, Doj - U.S. Department of Justice, Washington, DC; William J. Wilkins, Chief Counsel, I...
Judge Panel:Before: SCHROEDER, TASHIMA, and M. SMITH, Circuit Judges.
Case Date:August 14, 2017
Court:United States Courts of Appeals, Court of Appeals for the Ninth Circuit
 
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Page 273

695 Fed.Appx. 273 (9th Cir. 2017)

RITA BARRETT, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

No. 16-73031

United States Court of Appeals, Ninth Circuit

August 14, 2017 [**]

Submitted August 9, 2017

Editorial Note:

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 32.1)

Appeal from a Decision of the United States Tax Court. Tax Ct. No. 26207-150.

AFFIRMED.

Rita Barrett, Petitioner - Appellant, Pro se, Rita Barrett, Encino, CA.

For Commissioner of Internal Revenue, Respondent - Appellee, Jonathan S. Cohen, Attorney, Sherra Wong, Julie Ciamporcero Avetta, Attorney, Doj - U.S. Department of Justice, Washington, DC; William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC.

Before: SCHROEDER, TASHIMA, and M. SMITH, Circuit Judges.

MEMORANDUM[*]

Rita Barrett appeals pro se from the Tax Court's summary judgment in her action challenging the disallowance of her request for an abatement of interest for the tax year 1976. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo. Miller v. Commissioner, 310 F.3d 640, 642 (9th Cir. 2002). We affirm.

The Tax Court properly granted summary judgment on the basis of res judicata

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because Barrett raised the same claim regarding abatement of interest for the 1976 tax year in a prior tax court proceeding that was decided on the merits. See

Baker v. IRS (In re Baker), 74 F.3d 906, 910 (9th Cir. 1996) (" Under th[e] doctrine [of res judicata], a final judgment on the merits of an action precludes the parties from relitigating issues that were or could have been raised in that action." ). Contrary to Barrett's contentions, Barrett failed to identify any new evidence or fraudulent conduct that would preclude the...

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