Cir

MEMORANDUM

Sivatharan Natkunanathan appeals pro se from the Tax Court’s decision, after a bench trial, upholding the Commissioner of Internal Revenue’s determination of an income tax deficiency and a late-filing addition to tax for tax year 2003. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review de novo the Tax Court’s legal conclusions and for clear error its factual determinations. Kelley v. Comm’r, 45 F.3d 348 , 350 (9th Cir.1995). We affirm.

The Tax Court properly determined that Natkunanathan failed to establish his entitlement to a partial exclusion of the gains he received from selling Intel Corporation stock. See 26 U.S.C. § 1202 (a)(1) (permitting exclusion of 50% of gains from sale of qualified small business stock, provided that taxpayer held the stock for more than five years).

The Tax Court did not clearly err in determining that Natkunanathan was not entitled to claimed deductions for payments for software development that he never received. See Sparkman v. Comm’r, 509 F.3d 1149, 1159 (9th Cir.2007) (taxpayer bears burden of showing right to claimed deduction, and Tax Court’s factual determination that taxpayer has failed to produce sufficient evidence…