NOT FOR PUBLICATION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. Bennett 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, CLERK

U.S. COURT OF APPEALS
2 15-71228 

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

for clear error its factual 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. Contrary to Bennett’s contention, the

Commissioner mailed valid notices of deficiency and the Tax Court had 

jurisdiction. See 26 U.S.C. § 6212; see also Scar v. Comm’r, 814 F.2d 1363, 1366-

70 (9th Cir. 1987) (discussing requirements for valid notice of deficiency). 

Moreover, Bennett failed to show that the Tax Court erred in sustaining 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 § 6673 for maintaining 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 persisted 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 contentions 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 will 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 requests for costs, return of property, and for an order to show 

cause why the Commissioner 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 because 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.