Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 24 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

WILLIAM L. McCORD, No. 23-70119

Petitioner-Appellant, Tax Ct. No. 28401-21L

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted March 17, 2025**

Before: CANBY, R. NELSON, and FORREST, Circuit Judges.

William L. McCord appeals pro se from the Tax Court’s order dismissing as

moot his action challenging a Notice of Determination he received from the

Commissioner of Internal Revenue related to tax year 2015. We have jurisdiction

under 26 U.S.C. § 7482(a)(1). We review de novo the question whether a case is

* 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). moot. Foster v. Carson, 347 F.3d 742, 745 (9th Cir. 2003). We affirm.

The Tax Court properly dismissed McCord’s…