Malfatti

MEMORANDUM **

Tony Malfatti appeals pro se from the Tax Court’s decision, following a bench trial, in favor of the Commissioner of Internal Revenue (“Commissioner”) in Malfatti’s action contesting an unreported income determination and a penalty for the years 1998 through 2001. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review de novo the Tax Court’s conclusions of law, Hardy v. Commissioner, 181 F.3d 1002, 1004 (9th Cir.1999), and review for clear error its determination that a taxpayer received unreported income, Weimerskirch v. Commissioner, 596 F.2d 358, 360 (9th Cir.1979). We review for abuse of discretion the imposition of sanctions. Wolf v. Commissioner, 4 F.3d 709, 716 (9th Cir.1993). We affirm.

The Tax Court properly held that the Commissioner’s determination that Malfatti received unreported income was entitled to a presumption of correctness based on the income statements provided by his employers, their testimony at trial, and Malfatti’s own admission that he received income for performing various jobs. See Hardy, 181 F.3d at 1004-05 . Furthermore, Malfatti did not rebut this presumption with credible testimony or records showing an error in the amount of…