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No. 8689892
United States Court of Appeals for the Ninth Circuit
Wister v. Commissioner
No. 8689892 · Decided September 26, 2008
No. 8689892·Ninth Circuit · 2008·
FlawFinder last updated this page Apr. 2, 2026
Case Details
Court
United States Court of Appeals for the Ninth Circuit
Decided
September 26, 2008
Citation
No. 8689892
Disposition
See opinion text.
Full Opinion
MEMORANDUM ** Robert B. Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return. 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 vacate and remand. The tax court concluded that it did not have jurisdiction to redetermine the frivolous return penalty assessed under 26 U.S.C. § 6702 and review the Commissioner’s determination to collect the penalty by levy. In light of the subsequent decision in Callahan v. Comm’r, 130 T.C. 3 , (2008), we vacate the judgment and remand this matter to the tax court for further consideration. Each party shall bear its own costs on appeal. VACATED and REMANDED. This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Plain English Summary
Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return.
Key Points
01Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return.
02The tax court concluded that it did not have jurisdiction to redetermine the frivolous return penalty assessed under 26 U.S.C.
03§ 6702 and review the Commissioner’s determination to collect the penalty by levy.
043 , (2008), we vacate the judgment and remand this matter to the tax court for further consideration.
Frequently Asked Questions
Wister appeals pro se from the tax court’s order dismissing for lack of subject matter jurisdiction his petition challenging the penalty assessment imposed for filing a frivolous tax return.
FlawCheck shows no negative treatment for Wister v. Commissioner in the current circuit citation data.
This case was decided on September 26, 2008.
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