John A. Brignand v. Commissioner Internal Revenue Service

69 F.3d 543 76 A.F.T.R.2d 95 -6733, 95-2 USTC P 50,545 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John A. BRIGNAND, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70139. United States Court of Appeals, Ninth Circuit. Submitted Sept. 12, 1995. * Decided Sept. 21, 1995. Before: CHOY, BEEZER and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 John A. Brignand appeals the tax court's dismissal of his petition for redetermination of an income tax deficiency. His petition was dismissed for a lack of jurisdiction on the ground that it was untimely. Brignand contends that the dismissal was improper because the Commissioner of Internal Revenue ("Commissioner") did not send the statutory notice of deficiency to Brignand's "last known address." We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 (a), and we affirm. 3 * We review de novo a tax court's dismissal for lack of jurisdiction. Abrams v. Commissioner, 814 F.2d 1356, 1357 (9th…