T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by 9th C i r . R . 36- 3. NOT F OR P UB L I CAT I ON UN I TE D STATE S C OU RT OF APPE ALS FOR T HE NI NTH CI RC UI T MAR VI N S I L VE R MAN, P e titio n e r- A p p e lla n t, v. C OMMI S S I ON E R OF I NT E RNA L RE VENU E, R es po nd ent- A pp el l ee . N o. 08- 70384 T a x C t . N o. 13629- 05L ME MOR AN DU M *

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the U ni t ed S t at es T ax C ou rt A r gue d a nd S ubm i tt e d A pr i l 6, 2010 P a s a d e n a , C a lif

o rn ia B efo re: F E RN A N D E Z , S IL V E R M A N , an d G R A B E R , C i rcu i tJu d g es. P et i t i on erM arvi n S i l verm an appeal s the t ax court ’ s e ntryof sum m ary j udgm e nti n f

a vorof R e s ponde ntC om m i s s i one rof I nt e rna l R e ve nue f

or Pe t i t i o n e r ’ s t a x l i ab i l i t i e s f o r1 9 8 9 , 1 9 9 0 , a n d 1 9 9 8 . W e a f f i rm. 1 . P e titio n e rh a d a n o p p o rtu n ityin h is e a r lie rb a n k ru p tc yp r o c e e d in g to c ha l l e nge hi s unde r l y i ng t a x l i abi l i t i e s . I n ge ne r a l , w he n the I nt e rna l R e ve nue 

# FI LED APR09 2 010 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALSS ervi ce subm i t s aproo f of c l ai m for unp ai d federa l t ax i n a t axpaye r’ s bankrup t cy

a c t i on, the t a xpa y e rha s an opportuni tyt o di s put e the l i abi l i t i e s f orpurpos e s of

26 U .S .C . § 6 3 3 0 ( c ) ( 2 ) ( B ) . K e n d r ic k s v . C o m m ’r , 1 2 4 T .C . 6 9 , 7 7 ( 2 0 0 5 ) . H e r e , in P e t i t i one r ’ s ba nkrupt c y c a s e , the I R S t i m e l ys ubm i tt e d pr oof of c l a i m s f or P e titio n e r ’s u n p a id ta x liab ilitie s , a n d P e titio n e r( w h o w a s r e p r e s e n te d b yc o u n s e l) c oul d ha ve c ont e s t e d thos e c l a i m s . B utdur i ng the l e ngthyc our s e of the bank rupt cy , P et i t i on erdi d n otdi sput e tho se t ax l i abi l i t i es . A cc ordi ng l y, P et i t i on er ha d a n opportuni ty t o c ha l l e nge the unde r l y i ng l i abi l i t i e s e ve n though he di d not ta k e a d v a n ta g e o f

it. 2. Iti s w i thi n R es po nd ent ’ s di sc re t i on t o g rantP et i t i on era f ac e- t o-fa ce m e e tin g . 2 6 C .F .R . § 3 0 1 .6 3 3 0 - 1 ( d ) ( 2 ) ( A - D 6 ) . B e c au s e P e titio n e rr a is e d o n ly gr oundl e s s c l a i m s , s uc h a s ade m a nd t o i ns pe c tdoc um e nt s tha tthe gove rnm e nt w a s notr e qui r e d t o pr ovi de , he w a s note nt i t l e d t o af a c e - t o- f a c e m e e t i ng. S e e i d. § 301. 6330- 1( d) ( 2) ( A - D 7) ( s t a t i ng tha tat a xpa y e rw ho pr e s e nt s r e l e va nt , nonf r i vol ous a r gum e nt s i n the he a r i ng r e que s tor di na r i l yw i l l be of f e r e d the o p p o rtu n ityf

o raf a c e - to - f a c e m e e tin g ) . R e s p o n d e n t s c h e d u le d ate le p h o n ic m ee t i ng w i th P et i t i on er , bu tP et i t i on erfa i l ed t o p rovi de the corre ctcont ac t i n fo rm at i o n th atw o u l d h av e al l o w ed th e co n feren ce t o o ccu r. A cco rd i n g l y, P e titio n e rh a s f

a ile d to e s tab lis h ar e g u la to ryo rs ta tu to ryv io la tio n . AF F I R ME D.