Cir

MEMORANDUM

The United States Tax Court found Armando Rios (“Rios”) liable for tax deficiencies and additions for failing to timely file income tax returns for the 2003, 2005, 2006, and 2007 tax years. Rios appeals the tax court’s decision that he failed to establish entitlement for gambling-loss deductions for the 2003 and 2006 tax years. We have jurisdiction pursuant to I.R.C. § 7482. We review the tax court’s factual determinations for clear error, Sparkman v. Comm’r, 509 F.3d 1149, 1159 (9th Cir.2007), and we affirm.

The burden is on the taxpayer “to maintain records sufficient to establish the amount of deductions.” Norgaard v. Comm’r, 939 F.2d 874, 878 (9th Cir.1991) (citing 26 C.F.R. § 1.6001-1 ). Rios did not testify to his gambling losses, nor did he produce contemporaneous records of his gambling wins and losses, such as tickets, receipts, diaries, logs, wagering tickets, canceled checks, credit records, or bank deposits or withdrawals. See Rev. Proc. 77-29, 1977- 2 C.B. 538 , 1977 WL 42691 (listing documents that reliably establish gambling winnings and losses). The tax court therefore did not clearly err in finding that Rios’s evidence — consisting entirely of seven…