Case Name: Byron HOFFMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2007-12-21
Citations: 260 F. App'x 955
Docket Number: No. 07-72094
Parties: Byron HOFFMAN, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
Judges: Before: GOODWIN, REINHARDT and W. FLETCHER, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 260
Pages: 955–956

Head Matter:
Byron HOFFMAN, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
No. 07-72094.
United States Court of Appeals, Ninth Circuit.
Submitted Dec. 17, 2007 .
Filed Dec. 21, 2007.
Byron Hoffman, Hayward, CA, pro se.
Donald L. Korb, Acting Chief Counsel Internal Revenue Service, Patricia M. Bowman, Eileen J. O’Connor, Esq., U.S. Department of Justice Tax, Robert R. Di Trolio, Washington, DC, for RespondentAppellee.
Before: GOODWIN, REINHARDT and W. FLETCHER, Circuit Judges.
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

Opinion:
MEMORANDUM
Appellant's motion for reconsideration of the October 24, 2007 order dismissing this appeal is granted. The Clerk shall reinstate the appeal.
A review of the record and appellant's response to this court's order to show cause indicates that the questions raised in this appeal are so insubstantial as not to require further argument. See United States v. Hooton, 693 F.2d 857, 858 (9th Cir.1982) (per curiam).
Accordingly, we summarily affirm the tax court's judgment.
AFFIRMED.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.