Court Opinion

ID: 9485837
Source: CourtListenerOpinion
Date Created: 2023-08-05 11:31:30.695623+00
Date Added: 2024-06-11T17:51:23.598340
License: Public Domain

FERGUSON, Circuit Judge,
concurring:
I concur in the judgment. I write separately to explain why we need not use this case to resolve any conflict that exists between Elias v. Connett, 908 F.2d 521, 527 (9th Cir.1990) and Arford v. United States, 934 F.2d 229, 232 (9th Cir.1991). As Part III of the per curiam opinion makes clear, the Koffs’ claim is entirely insubstantial on the merits: they have produced no evidence that there actually was a procedural defect in the notice of assessment. Because the jurisdictional question is quite difficult, our wisest course is to assume without deciding that jurisdiction exists and proceed to affirm on the merits. We have unequivocally held that *1299we are constitutionally empowered to do so under the doctrine of hypothetical jurisdiction. See Clow v. United States Dep’t. of Hous. & Urban Dev., 948 F.2d 614, 616 n. 2 (9th Cir.1991) (per curiam).
Judge O’Scannlain believes we have no jurisdiction to resolve this ease on its insubstantial merits because he apparently continues to adhere to his dissenting stance in Clow. However, as Judge O’Scannlain explains in his concurrence in the case at bar, this panel has “no authority to overrule the decision of any other three-judge panel of this court.” Cloiv is binding precedent on the scope of our jurisdiction until the Supreme Court or this court sitting en bane holds otherwise.
In Geiselman v. United States, 961 F.2d 1 (1992) (per curiam), the First Circuit was faced with a jurisdictional dispute strikingly analogous to the ease at bar. I fully agree with that court’s approach: “The government argues ... that the district court had no jurisdiction under Section 2410 to consider the alleged defect in the notice of deficiency.... We need not attempt to split this jurisdictional hair because we find no evidence that any of the alleged defects existed.” Geiselman, 961 F.2d at 4 n. 1.