Rodriguez

MEMORANDUM **

Robert Rodriguez appeals pro se the tax court’s decision upholding the Commissioner of Internal Revenue’s (“Commissioner”) determination of income tax deficiencies for the tax years 1994, 1995 and 1996. We •have jurisdiction pursuant to 26 U.S.C. § 7482 . We review a tax court’s findings of fact for clear error, Hardy v. Commissioner, 181 F.3d 1002, 1004 (9th Cir.1999), and we review evidentiary decisions for abuse of discretion, Hughes v. Commissioner, 953 F.2d 531, 539 (9th Cir.1992).

We affirm.

Rodriguez’s contention that the Commissioner’s determination of deficiency is not correct because the Commissioner failed to base the deficiency on substantive evidence is without merit. Because the Commissioner introduced evidence of unreported income, the burden shifted to Rodriguez to show by a preponderance of the evidence that the deficiency was arbitrary or erroneous. See Hardy, 181 F.3d at 1004 (internal citations omitted). Rodriguez failed to carry his burden because he did not submit any evidence to support his position. Accordingly, the tax court’s decision upholding the Commissioner’s notice of tax deficiency for the years 1994, 1995 and 1996 was correct. See…