Cir

NOT FOR PUBLICATION FILED

NOV 18 2021

UNITED STATES COURT OF APPEALS

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

EDMUND V. MANZANO, No. 20-73384

Petitioner-Appellant, Tax Ct. No. 17650-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted November 8, 2021**

Before: CANBY, TASHIMA, and MILLER, Circuit Judges.

Edmund V. Manzano appeals pro se from the Tax Court’s decision

dismissing his petition for failure to state a claim. We have jurisdiction under

U.S.C. § 7482(a)(1). We review de novo. Hongsermeier v. Comm’r, 621 F.3d

890, 899 (9th Cir. 2010). 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 Tax Court properly dismissed Manzano’s petition for failure to state a

claim because Manzano did not set forth a clear and concise argument of error, or

any facts demonstrating error, in…