Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS FEB 23 2022

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

LON B. ISAACSON, No. 20-71121

Petitioner-Appellant, Tax Ct. No. 29484-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Argued and Submitted February 8, 2022 San Francisco, California

Before: HURWITZ and VANDYKE, Circuit Judges, and ERICKSEN,** District Judge.

Lon Isaacson appeals from an opinion of the Tax Court concluding that he

failed to report legal fees as income on his 2007 federal tax return, and that he did

so with fraudulent intent. We have jurisdiction under 28 U.S.C. § 7482 and affirm.

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The Honorable Joan N. Ericksen, United States District Judge for the District of Minnesota, sitting by designation. “[W]e review the tax court’s conclusions of law de novo and its factual

findings for clear error.” MK Hillside Partners v. Comm’r, 826…