Wright

899 F.2d 20 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Orian E. WRIGHT and Mary M. Wright, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 89-70077. United States Court of Appeals, Ninth Circuit. Submitted March 16, 1990. * Decided March 21, 1990. Before JAMES R. BROWNING, ALARCON and POOLE, Circuit Judges. 1 MEMORANDUM ** 2 Orian and Mary Wright appeal, pro se, from a Tax Court decision upholding the Commissioner of Internal Revenue's (CIR) assessment of deficiencies and additions to tax pursuant to sections 6651(a)(1), 6653(a), and 6654(a) of the Internal Revenue Code (Code) against them for the tax year 1981. See 26 U.S.C. Secs. 6651 (a), 6653(a), and 6654(a). The Tax Court found that while both Orian and Mary Wright had received income in the form of wages during the 1981 tax year, neither had filed a 1981 federal income tax return or paid any federal income tax. The Tax Court also found that the…