Aubrey L. Teters Dolly G. Teters v. Commissioner of Internal Revenue Service

15 F.3d 1090 73 A.F.T.R.2d 94 -813 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Aubrey L. TETERS; Dolly G. Teters, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70403. United States Court of Appeals, Ninth Circuit. Submitted Jan. 4, 1994. * Decided Jan. 12, 1994. Before: REINHARDT, O'SCANNLAIN, and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Aubrey L. and Dolly G. Teters appeal pro se the tax court's dismissal for lack of jurisdiction of their petition for redetermination of a tax deficiency for the 1981 tax year. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 (a), and we affirm. 3 We review the tax court's dismissal for lack of jurisdiction de novo. Abrams v. Commissioner, 814 F.2d 1356, 1357 (9th Cir.1987). Findings of fact underlying the tax court's determination, however, are reviewed for clear error. King v. Commissioner, 857 F.2d 676, 678-79 (9th Cir.1988). 4 Under 26 U.S.C. Sec. 6212 , if the Secretary of…