Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS SEP 23 2021

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

PATRICK COMBS, AKA Patrick Davy No. 20-70262 Combs, Tax Ct. No. 22748-14 Petitioner-Appellant,

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.

Patrick Combs appeals pro se from the Tax Court’s decision, following a

bench trial, upholding the determinations of deficiency, penalties, and an addition

by the Commissioner of Internal Revenue regarding his federal income taxes for

the 2010, 2011, and 2012 tax years. We have jurisdiction under 26 U.S.C.

* 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). § 7482(a)(1). We review de novo the Tax Court’s legal conclusions and for…