Leonard Magness v. Cir

Opinion

FILED NOT FOR PUBLICATION DEC 27 2010

MOLLY C. DWYER, CLERK UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS

FOR THE NINTH CIRCUIT

LEONARD MAGNESS, No. 09-70621

Petitioner - Appellant, Tax Ct. No. 5917-07

v. MEMORANDUM * COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted December 14, 2010 **

Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.

Leonard Magness appeals pro se from the tax court’s order dismissing his

petition for lack of subject matter jurisdiction. We have jurisdiction under 26

U.S.C. § 7482(a)(1). We review de novo. Abrams v. Comm’r, 814 F.2d 1356,

1357 (9th Cir. 1987) (per curiam). We affirm.

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). The tax court properly concluded that it lacked jurisdiction because Magness

was never issued a Notice of Deficiency or a Notice of Determination. See 26

U.S.C. §§ 6213(a), 6330(d); Abrams, 814 F.2d at 1357 (holding that a pre-filing

notification letter from the Internal Revenue Service was not a Notice of

Deficiency, and therefore, the tax court had no jurisdiction over the taxpayer’s

petition).

Magness’s remaining contentions are unpersuasive.

AFFIRMED.

2 09-70621