Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS AUG 26 2022

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

MARGARET ANN HEWITT, No. 21-71161

Petitioner-Appellant, Tax Ct. No. 5108-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted August 17, 2022**

Before: S.R. THOMAS, PAEZ, and LEE, Circuit Judges.

Margaret Ann Hewitt appeals pro se from the Tax Court’s decision,

following a bench trial, upholding the Commissioner of Internal Revenue Service’s

determination of a deficiency for tax year 2016. We have jurisdiction under

U.S.C. § 7482(a)(1). We review de novo. Hongsermeier v. Comm’r, 621 F.3d

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). 890, 899 (9th Cir. 2010). We affirm.

The Tax Court properly upheld the Commissioner’s deficiency

determination because the…