MEMORANDUM **

Because the Risleys elected to bring this case as a small tax case, we lack jurisdiction to review the decision of the Tax Court. See 26 U.S.C. § 7463(b); see also Ballard v. Comm’r, 639 F.2d 486 (9th Cir. 1980) (per curiam). We need not consider the question whether there are circumstances in which we would have jurisdiction over a due process claim because the Risleys’ claim here is based on the assertion that the rules governing small tax cases do not allow for summary judgment, which is incorrect. See Tax Ct. R. Prac. & Proc. 121,170.

DISMISSED.