Michael Ioane v. CIR, No. 09-70708 (9th Cir. 2011)

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FILED MAR 04 2011 NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK U .S. C O U R T OF APPE ALS FOR THE NINTH CIRCUIT MICHAEL IOANE, No. 09-70708 Petitioner - Appellant, Tax Ct. No. 19292-07L v. MEMORANDUM * COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee. Appeal from a Decision of the United States Tax Court Submitted February 15, 2011 ** Before: CANBY, FERNANDEZ, and M. SMITH, Circuit Judges. Michael Ioane appeals pro se from the tax court s order dismissing his petition contesting the Commissioner of Internal Revenue s Notice of Determination concerning income tax liabilities for tax years 1998 through 2002. * This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo. Suter v. Goedert, 504 F.3d 982, 985 (9th Cir. 2007). We affirm. The tax court properly dismissed Ioane s petition on the ground of mootness, because there was no effective relief remaining for [the] court to provide after the Internal Revenue Service rescinded the notice of intent to levy and withdrew the tax liens. Id. at 986 (citation omitted). Ioane s remaining contentions are unpersuasive. AFFIRMED. 2 09-70708

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