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ACAR v. C.I.R.

No. 06-16820.

545 F.3d 727 (2008)

Kazim Z. ACAR, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE Service, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed September 23, 2008.

Attorney(s) appearing for the Case

Kazim Z. Acar, pro se.

Richard Farber, Patrick Urda (argued), Tax Division, Department of Justice, Washington, D.C., for the defendant-appellee.

Before: B. FLETCHER and PAMELA ANN RYMER, Circuit Judges, and KEVIN THOMAS DUFFY, District Judge.

BETTY B. FLETCHER, Circuit Judge:

The district court, on summary judgment, upheld the decision of the Internal Revenue Service ("IRS") Appeals Office that Plaintiff Kazim Z. Acar ("Acar") was not entitled to a refund for the 1999 tax year on the basis of his purported retroactive election of the mark-to-market method of accounting under I.R.C. § 475(f) because (1) the election was untimely under Revenue Procedure 99-17, and (2) Acar was not entitled to a time...

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