Cir

MEMORANDUM

Elmer Jon Buckardt appeals pro se from the Tax Court’s decision upholding the Commissioner of Internal Revenue Services’s (“Commissioner”) notices of deficiency against him for tax years 2003, 2004, and 2005. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review de novo the Tax Court’s legal conclusions, Ann Jackson Family Found. v. Comm’r, 15 F.3d 917, 920 (9th Cir.1994), and for clear error its factual determinations, Hansen v. Comm’r, 471 F.3d 1021, 1028 (9th Cir.2006). We affirm.

The Tax Court properly upheld the Commissioner’s deficiency determinations because Buckardt failed to establish that the funds he stipulated to receiving during each relevant year were not subject to taxation under the Tax Code. See Hawkins v. United States, 30 F.3d 1077, 1079 (9th Cir.1994) (“An accession to wealth ... is presumed to be taxable income, unless the taxpayer can demonstrate that it fits into one of the Tax Code’s specific exemptions.”).

The Tax Court properly upheld the Commissioner’s addition to taxes for Buck-ardt’s failure to timely file required tax returns for all three years and for his failure to pay estimated taxes for 2004 and 2005. See 26 U.S.C. § 6651…