MEMORANDUM **

John Ballard appeals pro se from the tax court’s order dismissing the action 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.

The tax court properly concluded that it lacked jurisdiction because Ballard was *178never 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).

Ballard’s remaining contentions are unpersuasive.

AFFIRMED.