Cir

MEMORANDUM

Joel Ranee Smith (“Ranee”), LaRhea Smith, Rhett Ranee Smith (Rhett), Alice Avila Smith, J. Zane Smith (“Zane”), and Shannon R. Creese Smith appeal a decision of the United States Tax Court finding deficiencies and assessing penalties for tax years 1998, 1999, 2000, and 2001. Rhett and Alice also appeal deficiency findings for tax year 2002. We have jurisdiction pursuant to I.R.C. § 7482(a), and we affirm.

We review decisions of the Tax Court on the same basis as decisions in civil bench trials in United States District Court. I.R.C. § 7482(a)(1); Kelley v. Comm’r., 45 F.3d 348 , 350 (9th Cir.1995). “Thus, the Tax Court’s conclusions of law are examined de novo [ and] its factual findings are reviewed for clear error.” Kelley, 45 F.3d at 350 (citations omitted). We review findings of negligence under I.R.C. § 6662 for clear error, “upholding] the tax court’s finding unless ... left with the definite and firm conviction that a mistake has been committed.” Hansen v. Comm’r., 471 F.3d 1021, 1028 (9th Cir.2006) (quotation marks omitted).

I

The Tax Court correctly concluded that the taxpayers were not entitled to deduct noncash charitable deductions because the taxpayers…