Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS SEP 23 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

DAVID GILMARTIN, No. 22-70228

Petitioner-Appellant, Tax Ct. No. 21604-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted September 17, 2024**

Before: WARDLAW, BADE, and H.A. THOMAS, Circuit Judges.

David Gilmartin appeals pro se from the Tax Court’s order, following a

bench trial, upholding the Commissioner of Internal Revenue’s determination of

income tax deficiencies, and imposing a penalty under 26 U.S.C. § 6673. We have

jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). legal conclusions and for clear error its factual determinations. Hardy v. Comm’r,

181 F.3d 1002, 1004 (9th Cir.…