Court of Appeals for the Ninth Circuit March 26, 2009, No. 07-72481 (Tashjian v. Commissioner)

MEMORANDUM *

Ralph Tashjian appeals from a Tax Court order allowing the Internal Revenue Service to levy his assets. Tashjian contested the underlying tax liability in his collection due process hearing, arguing that he was not given the required notice of an audit of tax deductions for marketing expenses taken by Lumenetics, a partnership in which he was a partner.