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No. 8691251
United States Court of Appeals for the Ninth Circuit
Imam v. Commissioner
No. 8691251 · Decided November 6, 2008
No. 8691251·Ninth Circuit · 2008·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
November 6, 2008
Citation
No. 8691251
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** David Imam appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the notice of deficiency for the tax year 2004. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review de novo, Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir.2006), and we affirm. *719 The tax court properly dismissed Imam’s petition for lack of subject-matter jurisdiction because Imam failed to file his petition ninety days from the mailing of the notice. See 26 U.S.C. § 6213 (a); Correia v. Comm’r, 58 F.3d 468, 469 (9th Cir. 1995) (per curiam) (“The timely filing of a petition for redetermination is a jurisdictional requirement.”). AFFIRMED. This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Plain English Summary
MEMORANDUM ** David Imam appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the notice of deficiency for the tax year 2004.
Key Points
01MEMORANDUM ** David Imam appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the notice of deficiency for the tax year 2004.
02*719 The tax court properly dismissed Imam’s petition for lack of subject-matter jurisdiction because Imam failed to file his petition ninety days from the mailing of the notice.
031995) (per curiam) (“The timely filing of a petition for redetermination is a jurisdictional requirement.”).
04This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir.
Frequently Asked Questions
MEMORANDUM ** David Imam appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the notice of deficiency for the tax year 2004.
FlawCheck shows no negative treatment for Imam v. Commissioner in the current circuit citation data.
This case was decided on November 6, 2008.
Use the citation No. 8691251 and verify it against the official reporter before filing.