Did the Ninth Circuit err in disallowing a taxpayer from recognizing cancellation-of-debt income

QUESTIONS PRESENTED On June 22, 2021 the Ninth Circuit departed from this Court and its sister circuits in a critical area of tax law. Despite national uniformity and consensus over the past 90 years, the Ninth Circuit adopted a discredited method that undermines the ability of taxpayers to report their tax ‘obligations, adds costs, and distorts our national taxpaying system. 1. Did the Ninth Circuit err when, disregarding the precedential cases in the Ninth Circuit, in sister circuits, and in this Court, it disallowed a taxpayer from recognizing -cancellation of debt income in tax year 2000 because a third party unsuccessfully attempted to collect the debt years later? 2. Did the Ninth Circuit érr when it violated the exclusive right of Congress to enact federal income tax legislation set forth in U.S. Const. Amdt. 16 by imposing its criteria to calculate tax. obligations that nullify 26 U.S.C. § 61(a)(12)? 3. Did the Ninth Circuit err by taking inferences against a taxpayer’s interest as a non-movant in a summary judgment in violation of due process? 1