Leonard Magness v. Cir

FILED NOT FOR PUBLICATION DEC 27 2010 MOLLY C. DWYER, CLERK UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS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 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