NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
HAMLET C. BENNETT,

Petitioner

- Appellant,

v.
COMMISSIONER OF INTERNAL REVENUE, Respondent

- Appellee. No. 15

- 71228
Tax Ct. No. 15929

- 10

MEMORANDUM *

Appeal from a Decision of the United States Tax Court
Submitted May 8, 2017 **
Before: REINHARDT, LEAVY, and NGUYEN, Circuit Judges.
Hamlet C. Benn ett appeals pro se from the Tax Court’s decision, after a bench trial, upholding the Commissioner of the Internal Revenue’s determination
of income tax deficiencies , additions, and penalties for tax years 1995 through 2003, and imposing a penalty under 26 U.S.C. § 6673. We have jurisdiction under

* 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). 

# FILED

MAY 10 2017
MOLLY C. DWYER, CLER K U.S. COURT OF APPEAL S2 15

- 71228

26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’ s legal conclusions and
for clear error its fact

ual findings. Hardy v. Comm’r , 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm. The Tax Court properly upheld the Commissioner’s deficiency determination because the Commissioner presented “some substantive evidence”
that Bennett failed to report income and Bennett failed to show “that the deficiency was arbitrary or erroneous.” Id. at 1004

- 05. C ontrary to Bennett’s contention, the
Commissioner mailed valid notices of deficiency and the Tax Court had juris diction. See 26 U.S.C. § 6212; see also Scar v. Comm’r , 814 F.2d 1363, 1366

- 70 (9 th Cir. 1987) (discussing requirements for valid notice of deficiency). Moreover, Bennett failed to show that the Tax Court erred in sustain ing the
Commissioner’s additions to taxes for Bennett’s failure to pay taxes and fraudulent
failure to file a return. See 26 U.S.C. § § 6651(a)(2) , 6651 (f)

. The Tax Court did not abuse its discretion by imposing against Bennett a $25,000 penalty under § 66 73 for m aintaining frivolous positions despite the Tax Court’s repeated warnings. See id. § 6673(a)(1) (authorizing penalty not to exceed $25,000 where taxpayer’s position is frivolous or groundless); Wolf v. Comm’r , 4 F.3d 709, 716 (9th Cir. 1993) (setting forth standard of review and concluding Tax Court was within its discretion in imposing penalties under § 6673 against taxpayer
who persist ed in litigating frivolous positions following warning).3 15

- 71228

Contrary to Bennett’s contention that the Tax Court erred in granting summary judgment without requiring the Commissioner to respond to additional discovery , Bennett failed to show that any outstanding information sought would have raised a genuine dispute of material fact. We reject as meritless Bennett’s conte ntions regarding recusal and alleged ex parte communications. We do not consider matters not specifically and distinctly raised and argued in the opening brief. See Greenwood v. FAA , 28 F.3d 971, 977 (9th Cir. 1994) (“We wi ll not manufacture arguments for an appellant, and a bare assertion does not preserve a claim . . . ” )

. The Commissioner’s request to dismiss this appeal for improper venue or alternatively to transfer the appeal to the Fifth Circuit Court of Appeals, set forth in
the answering brief, is denied. Bennett’s request s for cost s , return of property, and for an order to show cause why the Commission er should not be held in contempt or sanctioned , set
forth in his reply brief, are denied.
The Commissioner’s unopposed motion for $8,000 sanctions (Docket Entry No. 23) is granted b ecause we conclude this appeal was frivolous

. See Fed . R. App. P. 38 ; Wilcox v. Comm’r , 848 F.2d 1007, 1008

- 09 (9th Cir. 1988 )

. AFFIRMED.