STEVEN WALTNER V. CIR, No. 14-71531 (9th Cir. 2016)

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NOT FOR PUBLICATION FILED OCT 5 2016 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK FOR THE NINTH CIRCUIT STEVEN T. WALTNER, Petitioner-Appellant, v. U.S. COURT OF APPEALS No. 14-71531 Tax Ct. No. 21953-12L MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted September 27, 2016** Before: TASHIMA, SILVERMAN, and M. SMITH, Circuit Judges. Steven T. Waltner appeals from the Tax Court’s order imposing a penalty under 26 U.S.C. § 6673. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion, Wolf v. Comm’r, 4 F.3d 709, 716 (9th Cir. 1993), and we affirm. * 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). The Tax Court did not abuse its discretion by imposing a $2,500 penalty on Waltner for taking frivolous positions after warning Waltner that such conduct could lead to sanctions. See 26 U.S.C. § 6673(a)(1) (authorizing penalty not to exceed $25,000 for maintaining a position that is frivolous or groundless in a Tax Court proceeding); Wolf, 4 F.3d at 716 (“When taxpayers are on notice that they may face sanctions for frivolous litigation, the tax court is within its discretion to award sanctions under section 6673.”). We reject as without merit Waltner’s contention that the Tax Court lacked jurisdiction to impose sanctions because Waltner did not point to any authority that supports his contention, and reject as unsupported by the record Waltner’s contention that the Tax Court violated his due process rights by imposing sanctions. AFFIRMED. 2 14-71531

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