Court of Appeals for the Ninth Circuit May 26, 2009, Nos. 08-71458 (Cornwell v. Commissioner)

MEMORANDUM **

Michael D. Cornwell and Hilary J. Iker appeal pro se from the tax court’s decision, after a bench trial, upholding the Internal Revenue Service’s determinations to collect by levy unpaid federal income taxes for 2002 and to file federal tax liens for unpaid taxes for 1994-2002. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review the tax court’s decision de novo. Johanson v.