Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS NOV 7 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

GARY W. ALEXANDER, No. 23-70075

Petitioner-Appellant, Tax Ct. No. 20069-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted November 5, 2024** San Francisco, California

Before: GOULD, SUNG, and DE ALBA, Circuit Judges.

Appellant Gary Alexander appeals pro se the United States Tax Court’s

dismissal of his petition challenging a Notice of Deficiency for tax years 2016 and

2017 and its imposition of a $10,000 penalty pursuant to 26 U.S.C. § 6673 for

* 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). maintaining frivolous proceedings for the purpose of delay.

The Internal Revenue Service (“IRS”) issued a Notice of Deficiency (the

“Notice”) in May 2022 that determined…