Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS SEP 22 2021

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

RUSSELL T. McADAMS, No. 20-72611

Petitioner-Appellant, Tax Ct. No. 19702-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted September 14, 2021**

Before: PAEZ, NGUYEN, and OWENS, Circuit Judges.

Russell T. McAdams appeals pro se from the Tax Court’s order denying his

post-judgment motion for reconsideration. We have jurisdiction under 26 U.S.C.

§ 7482(a). We review for an abuse of discretion. Parkinson v. Comm’r, 647 F.2d

875, 876 (9th Cir. 1981). We affirm.

* 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). The district court did not abuse its discretion by denying McAdams’s post-

judgment motion for reconsideration because McAdams failed to demonstrate any

basis…