William E. Marquardt Nina L. Marquardt v. Commissioner of Internal Revenue Service

9 F.3d 1552 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. William E. MARQUARDT; Nina L. Marquardt, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70423. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1993. * Decided Nov. 8, 1993. Before: SCHROEDER, D.W. NELSON, and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 William E. and Nina L. Marquardt appeal pro se the tax court's dismissal for lack of jurisdiction of their petition for redetermination of a tax deficiency for the 1985 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a), and we affirm. 3 We review de novo the tax court's dismissal for lack of jurisdiction. Abrams v. Commissioner, 814 F.2d 1356, 1357 (9th Cir.1987). Findings of fact underlying the tax court's determination are reviewed for clear error. Collins v. Commissioner, 857 F.2d 1383, 1385 (9th Cir.1988). 4 Under 26 U.S.C. § 6212 (a), if the Secretary of the Treasury or…