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 by9th C i r . R . 36- 3.

T he pa ne l una ni m ous l yc onc l ude s thi s c a s e i s s ui t abl e f orde c i s i on ** w ith o u t o r a l ar g u m e n t. See F ed. R . A pp . P . 34 (a )( 2). 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 HA I DE E J OY , P e titio n e r- A p p e llan 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- 75009 T a x C t . N o. 878- 07L ME MOR AN DU M *

A ppe a l f r om aD e c i s i on of

the U ni t ed S t at es T ax C ou rt S ubm i tt e d M ay24, 2011 ** B efo re: P R E G E R S O N , T H O M A S , an dP A E Z , C i rcu i tJu d g es. H ai dee J oy appeal s pro se fr om the T ax C ou rt ’ s dec i si on af t era tri al up ho l di ng the IR S O ff

i ce of A pp ea l s’ det erm i nat i on sust ai ni ng a t ax l i en for her u n p a idf e d e r a l in c o m e ta x e s f

o ry e ar s 1 9 9 2 , 1 9 9 3 , an d1 9 9 5 . S h e a ls o ap p e a ls fr om the T ax C ou rt ’ s dec i si on di sm i ss i ng for l ac k o f j uri sdi ct i on her c hal l enges 

# FI LED JU N 07 2011 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALS08- 75009 2 c onc e rni ng y e a r s 1987 thr ough 1990, a nd c onc e rni ng the pr opos e d l e vya c t i on f or y e a r s 1 9 9 2 , 1 9 9 3 , a n d1 9 9 5 . W e h a v e ju r is d ic tio n u n d e r2 6 U .S .C . § 7 4 8 2 ( a ) ( 1 ) . W e r evi ew de no vo the T ax C ou rt ’ s l egalconcl usi on s and for c l ear e rr or i t s f ac tual f in d in g s . Cha rlot te’s O

f f i ce B ou t i qu e, Inc. v. C om m ’r , 4 2 5 F .3 d1 2 0 3 , 1 2 1 1 ( 9 th Ci r . 2 0 0 5 ) . W e a f

f i rm. T h e T ax C o u rt p ro p er ly g ra n tedth e C o m m issio n ero f I n tern al R ev en u e’s m ot i on t o d i sm i ss for l ac k o f j uri sdi ct i on as t o Joy’ s c hal l enges c on ce rni ng ye ar s 1 9 8 7 th r o u g h 1 9 9 0 , b e c au s e th e r e w a s n o n o tic e o f d e te rm in a tio n f

o rth e s e y e ar s . See 2 6 U . S . C . § § 6 3 2 0 (c), 6 3 3 0 (d )(1 ); T . C . R . 3 3 0 (b ). T h e T ax C o u rtal so prop er l y grant ed the C om m i ss i on er ’ s m ot i on t o d i sm i ss for l ac k o f j uri sdi ct i on as t o J oy ’ s c ha l l e nge s t o the pr opos e d l e vya c t i on f ory e ar s 1992, 1993, a nd 1995, be c aus e the O f

f i c e of A ppe a l s ’ de c i s i on a ddr e s s i ng the e qui va l e nthe ar i ng w a s not ap p e a lab le . See T r e a s . R e g. § 301. 6330- 1( i ) ( 2) Q & A I 6. C ontr a ryt o J oy ’ s c ont e nt i on, the s t a tut e of l i m i t a t i ons di d notbarc ol l e c t i on o f th e u n p a idta x liab ilitie s f o ry e ar s 1 9 9 2 , 1 9 9 3 , an d1 9 9 5 , b e c au s e J o ya g r e e dto e xt e nd the s t a tut e of

l i m i t a t i ons i n c onj unc t i on w i th the e xe c ut i on of a n i ns t a l l m e nt a g r e e m e n t. See 2 6 U .S .C . § 6 5 0 2 ( a ) ( 2 ) ( A ) . F u rth e r , th e T a x C o u rt d idn o t c le a r ly err by f i nd i ng thatthe t ax l i abi l i t i es w er e i nd i vi du ali ncom e t ax l i abi l i t i es rather tha n e m pl oy e rt a x l i abi l i t i e s , a s r e f l e c t e d i n the F orm 900 W a i ve rthatJ oys i gne d,08- 75009 3 and Joy fa i l ed t o p re se ntany c on traryevi dence. W e do notc ons i de ri s s ue s tha tJ oyf a i l e d t o r a i s e i n the c ol l e c t i on due p r o c e s s h e a r in g . See T r e a s . R e g. § 301. 6330- 1( f ) ( 2) Q & A F 3. AF F I RME D.