U.S. Court of Appeals for the Ninth Circuit, 2006

Parks v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided September 15, 2006 · Graber, Nelson, Pregerson

201 F. App'x 553

Counsel

Wayne Parks, Tehachapi, CA, pro se., Robert R. Di Trolio, Donald L. Korb, Acting Chief Counsel Internal Revenue Service, Andrea R. Tebbets, Esq., Bethany B. Hauser, Esq., U.S. Department of Justice Tax Division, Washington, DC, for Respondent-Appellee.

Opinion of the Court

MEMORANDUM **

Wayne Parks appeals pro se from the Tax Court’s dismissal of his “small tax” action. We dismiss for lack of jurisdiction.

Under I.R.C. § 746303), a decision entered in a “small tax” case “shall not be reviewed in any other court.” Cole v. Comm’r, 958 F.2d 288, 289 (9th Cir. 1992); see also 26 U.S.C. § 7481(b). Because Parks’ case involved a disputed amount of less than $50,000 and he consented to its designation as a “small tax” case, we dismiss Parks’ appeal from the Tax Court’s decision. See 26 U.S.C. § 7463(a); Cole, 958 F.2d at 289-90.

DISMISSED.

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.

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