Cir

FILED

NOT FOR PUBLICATION DEC 27 2010

MOLLY C. DWYER, CLERK

UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS

FOR THE NINTH CIRCUIT

LEONARD MAGNESS, No. 09-70621

Petitioner - Appellant, Tax Ct. No. 5917-

v.

MEMORANDUM *

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted December 14, 2010 **

Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.

Leonard Magness appeals pro se from the tax court’s order dismissing his

petition for lack of subject matter jurisdiction. We have jurisdiction under

U.S.C. § 7482(a)(1). We review de novo. Abrams v. Comm’r, 814 F.2d 1356,

1357 (9th Cir. 1987) (per curiam). We affirm.

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). The tax court properly concluded that it lacked jurisdiction because Magness

was never issued a Notice of Deficiency or a Notice of…