Case Name: Roland Van FOSSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2001-02-23
Citations: 4 F. App'x 526
Docket Number: No. 00-70933; Tax Ct. No. 11269-99L
Parties: Roland Van FOSSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before LEAVY, THOMAS, and RAWLINSON, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 4
Pages: 526–526

Head Matter:
Roland Van FOSSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 00-70933.
Tax Ct. No. 11269-99L.
United States Court of Appeals, Ninth Circuit.
Submitted Feb. 12, 2001.
Decided Feb. 23, 2001.
Before LEAVY, THOMAS, and RAWLINSON, Circuit Judges.
. The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

Opinion:
MEMORANDUM
Roland Van Fossen appeals pro se the Tax Court's decision dismissing for failure to state a claim his Petition for Lien or Levy Action brought pursuant to 26 U.S.C. § 6330(d). We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm:
The Tax Court properly concluded that Van Fossen's challenge to his underlying federal income tax liability was precluded by his failure to file a petition for redetermination with the Tax Court pursuant to 26 U.S.C. § 6213(a). Because he had received statutory notices of deficiency for the tax liability, Van Fossen could not subsequently raise a challenge to the underlying liability. See 26 U.S.C. § 6330(c)(2)(B).
Van Fossen's request to file his reply brief is GRANTED.
AFFIRMED.
. This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.