Roman

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 18 2026

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

LUMINITA ROMAN, No. 24-2220 D.C. No. Petitioner - Appellant, 10878-16 v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted March 16, 2026**

Before: SILVERMAN, NGUYEN, and HURWITZ, Circuit Judges.

Luminita Roman appeals pro se from the Tax Court’s judgment concluding

that a payment Roman received in a settlement agreement was not excludable from

her gross income and assessing a penalty. We have jurisdiction under 26 U.S.C.

§ 7482(a)(1). We review de novo the Tax Court’s conclusions of law and for clear

* 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). error its findings of fact. Rivera v. Baker West, Inc., 430 F.3d 1253, 1256 (9th Cir.

2005). We affirm.

The Tax…