Opinion
22-70007
07-10-2023
AYANNA JENKINS-TONEY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
NOT FOR PUBLICATION
This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
Appeal from a Decision of the United States Tax Court Tax Ct. No. 18824-19L
Before: CANBY, S.R. THOMAS, and CHRISTEN, Circuit Judges:
MEMORANDUM
Ayanna Jenkins-Toney appeals pro se from the Tax Court's summary judgment sustaining a notice of federal tax lien to collect unpaid tax liabilities for 2015. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
Jenkins-Toney has waived any challenge to the Tax Court's judgment sustaining the notice of federal tax lien because she failed to raise any such challenge in her opening brief. See Indep. Towers of Wash. v. Washington, 350 F.3d 925, 929 (9th Cir. 2003) (explaining that "we cannot manufacture arguments for appellant and . . . will not consider any claims that were not actually argued in appellant's opening brief . . . [a] bare assertion of an issue does not preserve a claim" (citation and internal quotation marks omitted)).
Contrary to Jenkins-Toney's contention that she was not properly served with the Commissioner's motion for summary judgment, the proof of service accompanying the motion gives rise to a presumption that the motion was properly served, which Jenkins-Toney has not rebutted. See Baldwin v. United States, 921 F.3d 836, 840 (9th Cir. 2019) (reciting common law mailbox rule); see also T.C. R. 21(b)(2)(B) (permitting service of papers on a party by mail, effective as of mailing date).
We reject as unsupported by the record Jenkins-Toney's contention that the Commissioner failed to contact her to schedule a supplemental hearing.
AFFIRMED.
The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).