Cheryl Flathers loses appeal

[Demosthenes]

Some of you will remember Cheryl as the Las Vegas Shiffite who moderates the TaxFreedomNow yahoo group.

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT

No. 06-74224
Tax Ct. No. 7442-05L

CHERYL D. FLATHERS,
Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE,
Respondent.

Appeal from a Decision of the United States Tax Court

MEMORANDUM *

Submitted May 16, 2007**

Before: PREGERSON, REINHARDT, and TASHIMA, Circuit Judges.

Cheryl D. Flathers appeals pro se from the tax court's summary judgment in favor of the Commissioner of Internal Revenue ("Commissioner") in her action challenging the Commissioner's collection action for tax years 1999, 2000, and 2001. We have jurisdiction pursuant to 26 U.S.C. §7482. We review the tax court's legal conclusions de novo and its findings of fact for clear error, Charlotte's Office Boutique v. Comm'r, 425 F.3d 1203, 1211 (9th Cir. 2005), and we affirm.

The tax court properly sustained the collection action based on the Forms 4340 for the years in question. See Hughes v. United States, 953 F.2d 531, 535 (9th Cir. 1992).

The tax court properly denied Flathers' request for remand for a collection due process hearing, where she sought to present unspecified evidence challenging the underlying tax liability despite failing to petition the tax court after receiving notices of deficiency for the years in question. See 26 U.S.C. §6330(c)(2)(B) (permitting challenges to the existence or amount of the underlying tax liability if taxpayer did not receive notice of deficiency or did not otherwise have an opportunity to dispute such tax liability). Flathers' remaining contentions are unpersuasive.

AFFIRMED.

ENDNOTES

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.

** The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).

[LPC]

No sanctions?

She must have been very restrained in her arguments.

[Demosthenes]

From Michael L. Widner v. Commissioner:

On October 3, 2002, the Appeals officer held an Appeals
Office hearing with petitioner with respect to the notice of
intent to levy. Cheryl Flathers (Ms. Flathers) accompanied
petitioner to that hearing. Although petitioner and Ms. Flathers
both knew that the Appeals Office no longer allowed audio recordings of Appeals Office hearings, petitioner and/or Ms. Flathers secretly made an audio recording of petitioner’s Appeals Office hearing.4 At the Appeals Office hearing, the Appeals officer gave petitioner Form 4340, Certificate of Assessments, Payments, and Other Specified Matters (Form 4340), with respect to petitioner’s taxable year 1998.

4 Ms. Flathers, who is no stranger to respondent’s Appeals
Office or the Court, made a secret recording of her own hearing
that respondent’s Appeals Office held with her pursuant to secs. 6320(b) and 6330(b) on May 16, 2002. Flathers v. Commissioner, supra.