alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

KAREN FUJITA,

Petitioner

- Appellant,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent

- Appellee. No. 17

- 70050

Tax Ct. No. 10100

- 15L

MEMORANDUM *

Appeal from a Decision of the

United States Tax Court

Submitted October 23, 2017 **

Before: McKEOWN, WATFORD, and FRIEDLAND, Circuit Judges

.

Karen Fujita appeals pro se from the Tax Court’s summary judgment

sustaining the Commissioner of Internal Revenu e’s collection action for the 2003

and 2009 tax years. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We

review de novo. Sollberger v. Comm’r , 691 F.3d 1119, 1123 (9th Cir. 2012). We

* This disposition is not appropriate for publication and is not precedent

except as provided by Ninth Circuit Rule 36

- 3.

** The panel unanimously conclud es this case is suitable for decision

without oral argument. See Fed. R. App. P. 34(a)(2). 

# FILED

OCT 26 2017

MOLLY C. DWYER, CLER K

U.S. COURT OF APPEAL S2 17

- 70050

affirm.

The Tax Court properly granted summary judgment because t he settlement

officer did not abuse his discretion in sustaining the proposed collection action for

tax years 2003 and 2009. See 26 U.S.C. § 6330(c)(3) (setting forth matters an

appeals officer must consider in making a determin ation to sustain a proposed

collection action); 26 U.S.C. § 6330(c)(2)(B) (a taxpayer may challenge the

underlying tax liability only “if the person did not receive any statutory notice of

deficiency

. . . or did not otherwise have an opportunity to dispute such tax

liability”).

In light of our disposition, we do not consider Fujita’s contentions

challenging the validity of the underlying tax assessments.

We do not consider arguments and allegations raised for the first time on

appeal. See Padgett v. Wright

, 587 F.3d 983, 985 n.2 (9th Cir. 2009).

We reject as meritless Fujita’s contentions concerning sanctions and

violations of due process.

Fujita’s request for judicial notice (Docket Entry No. 12) is denied.

AFFIRMED.
###### Editorial Note on Part 20

#### Editorial Note:

Nomenclature changes to part 20 appear at 57 FR 31451, July 16, 1992.

#### § 20.9 Waiver of credit reporting.

The agency head (or designee) may waive reporting a commercial debt or delinquent consumer debt to a credit reporting agency, if otherwise appropriate and if reporting the debt would not be in the best interests of the United States.
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Home                 > Browse by Title > State Labor Laws for Women: Hours, Home Work, Prohibited or Regulated Occupations, Seats, Minimum Wage

              																	United States. Women's Bureau					 and 	Smith, Florence P. (Florence Patteson). 						*State Labor Laws for Women: Hours, Home Work, Prohibited or Regulated Occupations, Seats, Minimum Wage : Women's Bureau Bulletin, No. 144*,												Washington: 								Govt. Print. Off., 										1937,									https://fraser.stlouisfed.org/title/5426,			accessed on September 25, 2024.						    

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1

 Requirements apply to all PM CEMS unless indicated otherwise.

PROCEDURE 2–Quality Assurance Requirements for

Particulate Matter Continuous Emission Monitoring Systems at Stationary Sources

(40 CFR 60, Appendix F)

Summary of Audit Requirements1

Absolute Correlation Audit (ACA) [§§10.3(1), 10.3(2), 10.4(3)]

• Frequency: quarterly

• Procedure: 

- Challenge PM CEMS 3 times at each of 3 audit points using separate audit standards

- Accuracy must be within ±10 percent of audit response or ±7.5 percent of applicable standard

• Use Equation 2-1a or 2-1b to calculate accuracy

Sample Volume Audit (SVA) [§§10.3(3), 10.3(4), 10.4(4)]

• Applicability: extractive systems only

• Frequency: quarterly

• Procedure: 

- Measure volume using calibrated device and compare to volume measured by PM CEMS

- For batch systems, must sample at least 3 cycles

- For continuous systems, must sample at least three 20-minute periods

- Accuracy must be within ±5 percent of measured volume

• Use Equation 2-4 to calculate accuracy

Relative Response Audit (RRA) [§§10.3(5), 10.3(6), 10.4(6), 10.5(1)(ii)]

• Frequency: as specified in applicable rule or by permit

• Procedure: 

- Take three reference method measurements and record PM CEMS responses to each

- PM CEMS response for all 3 data points must be less than or equal to highest PM CEMS response used to

develop correlation curve

- At least 2 of 3 responses must be within the PM CEMS response range used to develop correlation curve

- At least 2 of 3 responses must be within area defined by parallel lines ±25 percent of emission limit above

and below correlation line

• If does not pass, perform RCA

Response Correlation Audit (RCA) [§§10.3(7), 10.3(8), 10.4(5), 10.5(1)(iii), 10.6]

• Frequency: as specified in applicable rule or by permit

• Procedure: 

- Same procedure as for correlation test specified in §8.6 of PS-11, except with minimum of 12 runs

- PM CEMS response for all 12 data points must be less than or equal to highest PM CEMS response used to

develop correlation curve

- At least 9 of 12 responses must be within the PM CEMS response range used to develop correlation curve

- At least 75 percent of responses must be within area defined by parallel lines ±25 percent of emission limit

above and below correlation line

• If does not pass:

- Combine data with original correlation test data to develop new correlation

- If still does not pass, use only the RCA data to develop new correlation

- If still does not pass, investigate cause, take corrective action (see Section 10.6(3))
#### § 530.412 Alternative summary proceedings.

In lieu of an administrative hearing before an Administrative Law Judge under the above procedures, an applicant or certificate holder who does not dispute the factual findings of the Administrator may, within 30 days of the date of issuance of the notice of denial, revocation, or assessment (or within 20 days in the case of a notice of emergency revocation) petition the Administrator instead to reconsider the denial or revocation of the certificate or the assessment of civil money penalties. An applicant or certificate holder electing this informal procedure may appear before the Administrator in person, make a written submission to the Administrator, or both. Such reconsideration by the Administrator shall be available only upon waiver by the applicant or certificate holder of the formal hearing procedures provided by the above regulations.
#### § 452.91 Voting by employers, supervisors.

Voting in union elections by employers, self-employed persons, supervisors or other persons who are considered to be part of management is not precluded by title IV of the Act even if they are not required to maintain union membership as a condition of employment. However, as mentioned in the discussion of qualifications for candidacy (see § 452.47), such persons may not dominate or interfere with the administration of any labor organization.
U.S. GOVERNMENT PRINTING OFFICE

WASHINGTON : 

1 

39–011 2014

113th Congress, 2d Session – – – – – – – – – – – – House Document 113–150 

CONTINUATION OF THE NATIONAL EMERGENCY 

WITH RESPECT TO CERTAIN TERRORIST ATTACKS 

COMMUNICATION 

FROM

THE PRESIDENT OF THE UNITED STATES 

TRANSMITTING

NOTIFICATION THAT THE NATIONAL EMERGENCY WITH RESPECT 

TO CERTAIN TERRORIST ATTACKS IS TO CONTINUE FOR ONE 

YEAR BEYOND SEPTEMBER 14, 2014, PURSUANT TO 50 U.S.C. 

1622(d) 

SEPTEMBER 8, 2014.—Referred to the Committee on Foreign Affairs and 

ordered to be printed 


smartinez on DSK4TPTVN1PROD with HDOCE:\Seals\Congress.#13

smartinez on DSK4TPTVN1PROD with HDOC
(1) 

THE WHITE HOUSE, 

Washington, September 4, 2014. 

Hon. JOHN BOEHNER, 

Speaker of the House of Representatives, 

Washington, DC. 

DEAR MR. SPEAKER: Section 202(d) of the National Emergencies 

Act, 50 U.S.C. 1622(d), provides for the automatic termination of 

a national emergency unless, within 90 days prior to the anniversary date of its declaration, the President publishes in the Federal 

Register and transmits to the Congress a notice stating that the 

emergency is to continue in effect beyond the anniversary date. 

Consistent with this provision, I have sent to the Federal Register 

the enclosed notice, stating that the emergency declared in Proclamation 7463 with respect to the terrorist attacks on the United 

States of September 11, 2001, is to continue in effect for an additional year. 

The terrorist threat that led to the declaration on September 14, 

2001, of a national emergency continues. For this reason, I have 

determined that it is necessary to continue in effect after September 14, 2014, the national emergency with respect to the terrorist threat. 

Sincerely, 

BARACK OBAMA. 


smartinez on DSK4TPTVN1PROD with HDOC

smartinez on DSK4TPTVN1PROD with HDOC
(3) 

NOTICE

CONTINUATION OF THE NATIONAL EMERGENCY WITH RESPECT TO

CERTAIN TERRORIST ATTACKS

Consistent with section 202(d) of the National Emergencies Act, 

50 U.S. C. 1622(d), I am continuing for 1 year the national emergency previously declared on September 14, 2001, in Proclamation 

7463, with respect to the terrorist attacks of September 11, 2001, 

and the continuing and immediate threat of further attacks on the 

United States. 

Because the terrorist threat continues, the national emergency 

declared on September 14, 2001, and the powers and authorities 

adopted to deal with that emergency must continue in effect beyond September 14, 2014. Therefore, I am continuing in effect for 

an additional year the national emergency that was declared on 

September 14, 2001, with respect to the terrorist threat. 

This notice shall be published in the Federal Register and transmitted to the Congress. 

BARACK OBAMA. 

THE WHITE HOUSE, September 4, 2014. 

Æ 


smartinez on DSK4TPTVN1PROD with HDOC
§ 4281.44 Contents of notice of insolvency. ( a ) *Notice to PBGC.* A notice of insolvency required under § 4281.43(a) to be filed with PBGC must contain the information and certification specified in the notice of insolvency instructions on PBGC's website (*www.pbgc.gov*).
( b ) *Notice to participants and beneficiaries.* A notice of insolvency required under § 4281.43(a) to be issued to plan participants and beneficiaries must contain all of the following information— ( 1 ) The name of the plan.
( 2 ) A statement of the plan year for which the plan sponsor has determined that the plan is or is expected to be insolvent.
( 3 ) A statement that benefits above the amount that can be paid from available resources or the level guaranteed by PBGC, whichever is greater, will be suspended during the insolvency year, with a brief explanation of which benefits are guaranteed by PBGC under section 4022A of ERISA.
( 4 ) The name, address, and telephone number of the plan administrator or other person designated by the plan sponsor to answer inquiries concerning benefits.
[84 FR 18726, May 2, 2019]
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Home                 > Browse by Title > Employer Expenditures for Selected Supplementary Compensation Practices for Production and Related Workers: Composition of Payroll Hours, Manufacturing Industries, 1962

              																	United States. Bureau of Labor Statistics. 						*Employer Expenditures for Selected Supplementary Compensation Practices for Production and Related Workers: Composition of Payroll Hours, Manufacturing Industries, 1962 : Bulletin of the United States Bureau of Labor Statistics, No. 1428*,												Washington, D.C: 								G.P.O., 										April 1965,									https://fraser.stlouisfed.org/title/4714,			accessed on September 25, 2024.						    

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-59-

EXHIBIT (21)

                              TRINOVA CORPORATION
                        SUBSIDIARIES OF THE REGISTRANT


The assets and business of all subsidiaries listed below are included in the
1996 consolidated financial statements of the Registrant.  In addition to
those named, 5 U.S. and 20 non-U.S. consolidated subsidiaries and 3 affiliated
companies that are accounted for by the cost and/or equity methods are not
disclosed.  The undisclosed subsidiaries and affiliated companies in the
aggregate do not constitute a significant subsidiary.

                                      Incorporated or        Percent of
                                        Organized -       Voting Securities
            Company                  State or Country           Owned
----------------------------------  ------------------    -----------------

TRINOVA Corporation                    Ohio                    Registrant

SUBSIDIARIES OF REGISTRANT
Aeroquip Corporation                   Michigan                   100
Aeroquip International Inc.            Delaware                   100
Vickers, Incorporated                  Delaware                   100
Vickers International Inc.             Delaware                   100

Aeroquip A.G.                          Switzerland                100
Aeroquip Iberica S.A.                  Spain                      100
Aeroquip Inoac Co.                     Michigan                    51
Aeroquip LTD                           Barbados                   100


TRINOVA do Brasil, S/A                 Brazil                     99.5
TRINOVA Canada Inc.                    Canada                     100
TRINOVA GmbH                           Germany                    100
TRINOVA Export Trading Company         Virgin Islands             100

TRINOVA Limited                        United Kingdom             100
TRINOVA Pte. Ltd.                      Singapore                  100
TRINOVA S.A.                           France                     100
TRINOVA S.p.A.                         Italy                      100
Vickers E.S.D. Inc.                    Delaware                   100

Vickers Systems Limited                Hong Kong                  100
Vickers Systems Limited                New Zealand                100
Vickers Systems Pty. Ltd.              Australia                  100
Vickers Systems Sdn. Bhd.              Malaysia                   100
§ 520.506 What is the subminimum wage for student-learners and what must I do to comply with the terms of my student-learner certificate? ( a ) The special minimum wage rate paid to student-learners shall be not less than 75 percent of the applicable minimum under section 6(a) of the FLSA.
( b ) Compliance with items listed for favorable review of a student-learner application (§ 540.503) must be demonstrated.
( c ) ( 1 ) The number of hours of employment training each week at subminimum wages pursuant to a certificate, when added to the hours of school instruction, shall not exceed 40 hours, except that authorization may be granted by the Administrator for a greater number of hours if found to be justified by extraordinary circumstances.
( 2 ) When school is not in session on any school day, the student-learner may work a number of hours in addition to the weekly hours of employment training authorized by the certificate; provided, ( i ) The total hours worked shall not exceed 8 hours on any such day, and
( ii ) A notation shall be made in the employer's records to the effect that school not being in session was the reason additional hours were worked on such day.
( 3 ) During the school term, when school is not in session for the entire week, the student-learner may work at his/her employment training a number of hours in the week in addition to those authorized by the certificate; provided, ( i ) The total hours shall not exceed 40 hours in any such week, and
( ii ) A notation shall be made in the employer's records to the effect that school not being in session was the reason additional hours were worked in such week.
( d ) A special student-learner certificate shall not constitute authorization to pay a subminimum wage rate to a student-learner in any week in which he/she is employed for a number of hours in addition to the number authorized in the certificate, except as provided in paragraphs (c)(1), (2), and (3) of this section.
#### § 500.221 Commencement of proceeding.

Each administrative proceeding permitted under the Act and these regulations shall be commenced upon receipt of a timely request for hearing filed in accordance with § 500.212.
### DMS Docket No. FAA-liKlZOIQ- 

# O~39)

With whom outside the FAA hasthis proposal been discussed ~e.g.,ATA, RAA, ALPA, etc.)?

Organization Person Contacted Date .Iameo Dave Crotty 09112f07 

# I
<TABLE> <S> <C>

<PAGE>
<ARTICLE> UT
<CIK> 0000861388
<NAME> LG&E ENERGY CORP.
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,706,392
<OTHER-PROPERTY-AND-INVEST>                    658,745
<TOTAL-CURRENT-ASSETS>                         877,685
<TOTAL-DEFERRED-CHARGES>                       123,569
<OTHER-ASSETS>                                       0
<TOTAL-ASSETS>                               3,366,391
<COMMON>                                       468,851<F1>
<CAPITAL-SURPLUS-PAID-IN>                          217<F2>
<RETAINED-EARNINGS>                            366,004
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 835,072
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     98,353
<LONG-TERM-DEBT-NET>                           664,339
<SHORT-TERM-NOTES>                             360,184
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                       0
<LONG-TERM-DEBT-CURRENT-PORT>                   20,000
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                          0
<LEASES-CURRENT>                                     0
<OTHER-ITEMS-CAPITAL-AND-LIAB>               1,388,443
<TOT-CAPITALIZATION-AND-LIAB>                3,366,391
<GROSS-OPERATING-REVENUE>                    4,263,820
<INCOME-TAX-EXPENSE>                            55,262
<OTHER-OPERATING-EXPENSES>                   4,062,352<F3>
<TOTAL-OPERATING-EXPENSES>                   4,117,614
<OPERATING-INCOME-LOSS>                        146,206
<OTHER-INCOME-NET>                              15,476
<INCOME-BEFORE-INTEREST-EXPEN>                 161,682
<TOTAL-INTEREST-EXPENSE>                        59,280
<NET-INCOME>                                   102,402
<PREFERRED-STOCK-DIVIDENDS>                      4,585
<EARNINGS-AVAILABLE-FOR-COMM>                   97,817
<COMMON-STOCK-DIVIDENDS>                        77,807
<TOTAL-INTEREST-ON-BONDS>                       37,605
<CASH-FLOW-OPERATIONS>                         139,508
<EPS-PRIMARY>                                     2.22
<EPS-DILUTED>                                     2.22
<FN>
<F1>Includes common stock expense of $1,285.
<F2>Represents unrealized loss on marketable
    securities, net of taxes.
<F3>Includes equity in earnings of affiliates
    of $21,014.
</FN>


</TABLE>