JEFFREY RISCHE V. CIR, No. 22-70082 (9th Cir. 2023)

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FILED NOT FOR PUBLICATION APR 26 2023 UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK FOR THE NINTH CIRCUIT JEFFREY ALAN RISCHE, U.S. COURT OF APPEALS No. 22-70082 Petitioner-Appellant, v. Tax Ct. No. 12518-20L MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted April 17, 2023** Before: CLIFTON, R. NELSON, and BRESS, Circuit Judges. Jeffrey Alan Rische appeals pro se from the Tax Court’s summary judgment allowing the Commissioner of Internal Revenue (“IRS”) to proceed with its action to collect a penalty imposed under 26 U.S.C. § 6702 for filing a frivolous tax return for tax year 2018. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We * 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). review de novo. Sollberger v. Comm’r, 691 F.3d 1119, 1123 (9th Cir. 2012). We affirm. The Tax Court properly granted summary judgment because Rische failed to raise a genuine dispute of material fact as to whether he was not liable for the frivolous filing penalty. See 26 U.S.C. § 6702(a) (imposing civil penalty of $5000 for filing a frivolous tax return); Olson v. United States, 760 F.2d 1003, 1005 (9th Cir. 1985) (affirming penalty for filing zero return). We reject as meritless Rische’s contention that a reference to the Internal Revenue Manual on IRS Form 8278 renders supervisory approval of the penalty invalid. AFFIRMED. 2 22-70082

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