Cir

MEMORANDUM

Bonnie Lou MacGregor appeals pro se from the Tax Court’s decision upholding the determination of deficiencies by the Commissioner of the Internal Revenue Service (“IRS”) with regard to MacGre-gor’s federal income taxes for tax years 2001-2005. We have jurisdiction under 26 U.S.C. § 7482 (a). We review de novo the Tax Court’s legal conclusions and for clear error its factual findings. Hardy v. Comm’r, 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.

The Tax Court properly concluded that the IRS’s use of bank deposits and cash expenditures to reconstruct MacGregor’s income was appropriate, and that the IRS’s deficiency assessment was presumed correct unless MacGregor produced evidence to rebut the calculations. See Choi v. Comm’r, 379 F.3d 638, 639-40 (9th Cir.2004)(when a taxpayer fails to maintain or produce adequate records of income, the IRS may use indirect methods to determine tax liability); Welch v. Comm’r, 204 F.3d 1228, 1280 (9th Cir.2000)(deposits are prima facie evidence of income, and it is taxpayer’s burden to prove they are not taxable); Hardy, 181 F.3d at 1004 (deficiency determinations are entitled to presumption of correctness if IRS relies on…