Cir

MEMORANDUM

Petitioner and Appellant 535 Ramona, Inc. (“Ramona”) appeals an Order and Decision of the United States Tax Court denying it relief from an Internal Revenue Service (“IRS”) collection action for a tax liability assessed pursuant to Internal Revenue Code (“I.R.C”) § 6330(c)(2)(B). The IRS previously granted Ramona a Collection Due Process (“CDP”) hearing, but denied relief. On appeal, the Tax Court denied relief, applying a preponderance of the evidence standard. The only issue raised on appeal was whether this burden of proof was appropriate or erroneous. Because Ramona raised the issue for the first time before this court, it waived its right to appeal on these grounds. Even absent a waiver of appeal, the bur den of proof applied by the Tax Court was proper, and the decision below is affirmed.

As a general rule, this court does not hear issues raised for the first time on appeal. Bolker v. Comin’r, 760 F.2d 1039, 1042 (9th Cir.1985). Ramona did not claim that any of the three exceptions to this rule applied. Although Ramona mentioned in its opening brief before the Tax Court that the court had not yet considered the proper burden of proof in CDP cases where…