Cote

*813 MEMORANDUM **

Diane Cote appeals pro se from the tax court’s decision, after a bench trial, upholding the Internal Revenue Service Commissioner’s determination of a deficiency for tax year 1999, and imposing pa penalty under 26 U.S.C. § 6673 . We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We affirm.

Because Cote did not object to the admission of evidence at trial on the grounds she raises on appeal, she failed to preserve the objections. See Morgan v. Woessner, 997 F.2d 1244 , 1260 n. 18 (9th Cir.1993) (“[A] party fails to preserve an evidentiary issue for appeal not only by failing to make a specific objection, but also by making the wrong specific objection.”) (alteration and emphasis in original) (internal citations and quotation marks omitted). Even assuming Cote lacked advance notice of the evidence offered at trial, the tax court’s admission of the evidence was not plain error because the evidence otherwise satisfied the requirements of Federal Rules of Evidence 803(6) and 902(11) and Cote has not shown how the admission affected any substantial rights. See Fed.R.Evid. 103(a), (d) (allowing “notice of plain errors affecting substantial rights” where a party…