Alfred Y.K. Au v. Commissioner of Internal Revenue

42 F.3d 1398 74 A.F.T.R.2d 94 -6912 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Alfred Y.K. AU, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70048. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1994. * Decided Nov. 4, 1994. Before: WALLACE, Chief Judge, GOODWIN and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Alfred Y.K. Au appeals pro se the tax court's dismissal for lack of jurisdiction of Au's petition for additional disclosure filed pursuant to 26 U.S.C. Sec. 6110 . 1 We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 , and we affirm. 3 We review decisions of the tax court on the same basis as we review decisions entered after civil bench trials in the district court. Mayors v. Commissioner, 785 F.2d 757, 759 (9th Cir.1986). The tax court's dismissal of Au's case is reviewed de novo. Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.1986). 4 Initially, Au contends that he was not served with a copy of…