WAYNE RISLEY V. CIR, No. 10-70656 (9th Cir. 2012)

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NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS FILED FOR THE NINTH CIRCUIT MAR 22 2012 MOLLY C. DWYER, CLERK U .S. C O U R T OF APPE ALS WAYNE ROBERT RISLEY; NANETTE RISLEY, No. 10-70656 Tax Ct. No. 10857-05s Petitioners, MEMORANDUM * v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Appeal from a Decision of the United States Tax Court Submitted March 8, 2012 ** Pasadena, California Before: FARRIS, CLIFTON, and IKUTA, Circuit Judges. Because the Risleys elected to bring this case as a small tax case, we lack jurisdiction to review the decision of the Tax Court. See 26 U.S.C. § 7463(b); see * This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). also Ballard v. Comm r, 639 F.2d 486 (9th Cir. 1980) (per curiam). We need not consider the question whether there are circumstances in which we would have jurisdiction over a due process claim because the Risleys claim here is based on the assertion that the rules governing small tax cases do not allow for summary judgment, which is incorrect. See Tax Ct. R. Prac. & Proc. 121, 170. DISMISSED. 2

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