Cir

MEMORANDUM

Al Pierro appeals pro se from the Tax Court’s decision upholding the Commissioner of Internal Revenue’s determination of a deficiency and additions to tax for tax year 2002. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review de novo the Tax Court’s legal conclusions, and for clear error its factual findings. Hardy v. Comm’r, 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.

The Tax Court properly upheld the Commissioner’s tax determination because the evidence at trial established that $12,500 was paid to the Internal Revenue Service (“IRS”) on Pierro’s behalf in 2002, but he did not file a tax return for that year or pay the taxes due on that amount. See Old Colony Trust Co. v. Comm’r, 279 U.S. 716, 729 , 49 S.Ct. 499 , 73 L.Ed. 918 (1929) (payments made directly to IRS on taxpayer’s behalf constitute taxable income to the taxpayer); see also 26 U.S.C. § 6651 (a)(1), (a)(2) (providing for additions to tax where taxpayer fails, without rea sonable cause, timely to file a tax return or to pay the taxes due).

Pierro’s remaining contentions are unpersuasive.

AFFIRMED.

This disposition is not appropriate for publication and is not precedent except as provided…