Joseph W. Bauder v. Commissioner of Internal Revenue Service

974 F.2d 1341 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Joseph W. BAUDER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70682. United States Court of Appeals, Ninth Circuit. Submitted Aug. 24, 1992. * Decided Sept. 1, 1992. Before BRUNETTI, RYMER and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Joseph W. Bauder appeals pro se the tax court's judgment affirming the Commissioner of Internal Revenue's ("Commissioner") determination of tax deficiencies and additions to tax for fraud pursuant to 26 U.S.C. § 6653 (b) for tax years 1978 through 1980. We affirm. 3 The tax court's finding of fraud is a question of fact and will be reversed only if clearly erroneous. Edelson v. Commissioner, 829 F.2d 828, 832 (9th Cir.1987). The Internal Revenue Code imposes an addition to tax equal to 50 percent of an underpayment, if any part of the underpayment is due to fraud. 26 U.S.C. § 6653 (b). The Commissioner has the burden…