Frederick G. Jensen v. Commissioner of Internal Revenue

65 F.3d 175 76 A.F.T.R.2d 95 -6201 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Frederick G. JENSEN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70045. United States Court of Appeals, Ninth Circuit. Submitted Aug. 16, 1995. * Decided Aug. 23, 1995. Before: ALARCON, FERNANDEZ, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Frederick G. Jensen appeals pro se the tax court's dismissal for lack of jurisdiction of his petition for "an accounting" of his federal income taxes. Since 1978, Jensen has failed to pay his federal income taxes because he is opposed to abortion. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 . We review de novo, Scar v. CIR, 814 F.2d 1363, 1366 (9th Cir.1987), and we affirm. 3 Jensen contends that the tax court erred by dismissing for lack of jurisdiction his petition for "an accounting" of his federal income taxes. This contention lacks merit. 4 It is well-established that the tax court is a court of…