Kun

MEMORANDUM **

Albert M. Kun appeals pro se from the Tax Court’s decision for the Commissioner of Internal Revenue (“CIR”) on Kun’s petition challenging the notice of determination for tax years 1995 through 1999. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review decisions of the Tax Court under the same standard as civil bench trials in district court. Milenbach v. Comm’r; 318 F.3d 924 , 930 (9th Cir. 2003). Accordingly, we review de novo a Tax Court’s conclusions of law. Boyd Gaming Corp. v. Comm’r, 177 F.3d 1096 , 1098 (9th Cir.1999). We review for abuse of discretion the decision to quash a subpoena, Mattel, Inc. v. Walking Mountain Prod., 353 F.3d 792 , 813 (9th Cir.2003), and to deny a continuance, Dan Jac LLC v. Sony Corp., 263 F.3d 942 , 961 (9th Cir. 2001). We affirm.

The Tax Court properly sustained the deficiency determination based on Forms 4340 for the years in question. See Hansen v. United States, 7 F.3d 137, 138 *973 (9th Cir.1998) (per curiam) (holding that, in the absence of contrary evidence, a Form 4340 is probative evidence in and of itself that notices and assessments were properly made).

The Tax Court did not err in rejecting Kun’s contentions…