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No. 8624882
United States Court of Appeals for the Ninth Circuit
Parks v. Commissioner
No. 8624882 · Decided September 15, 2006
No. 8624882·Ninth Circuit · 2006·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
September 15, 2006
Citation
No. 8624882
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** Wayne Parks appeals pro se from the Tax Court’s dismissal of his “small tax” action. We dismiss for lack of jurisdiction. Under I.R.C. § 746303), a decision entered in a “small tax” case “shall not be reviewed in any other court.” Cole v. Comm’r, 958 F.2d 288, 289 (9th Cir.1992); see also 26 U.S.C. § 7481 (b). Because Parks’ case involved a disputed amount of less than $50,000 and he consented to its designation as a “small tax” case, we dismiss Parks’ appeal from the Tax Court’s decision. See 26 U.S.C. § 7463 (a); Cole, 958 F.2d at 289-90 . DISMISSED. This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.
Plain English Summary
MEMORANDUM ** Wayne Parks appeals pro se from the Tax Court’s dismissal of his “small tax” action.
Key Points
01MEMORANDUM ** Wayne Parks appeals pro se from the Tax Court’s dismissal of his “small tax” action.
02§ 746303), a decision entered in a “small tax” case “shall not be reviewed in any other court.” Cole v.
03Comm’r, 958 F.2d 288, 289 (9th Cir.1992); see also 26 U.S.C.
04Because Parks’ case involved a disputed amount of less than $50,000 and he consented to its designation as a “small tax” case, we dismiss Parks’ appeal from the Tax Court’s decision.
Frequently Asked Questions
MEMORANDUM ** Wayne Parks appeals pro se from the Tax Court’s dismissal of his “small tax” action.
FlawCheck shows no negative treatment for Parks v. Commissioner in the current circuit citation data.
This case was decided on September 15, 2006.
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