Aronfeld

MEMORANDUM **

Robert D. Aronfeld appeals pro se from the district court’s judgment dismissing for lack of jurisdiction his appeal from a tax court’s decision. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Jerron West, Inc. v. Cal. State Bd. of Equalization, 129 F.3d 1334 , 1337 (9th Cir.1997), and we affirm.

Aronfeld’s action was initiated before the tax court, which entered a decision against him. Instead of appealing the tax court’s decision to this court by filing a notice of appeal in the tax court within ninety days, see 26 U.S.C. § 7483 ; Fed. R.App. P. 13(a)(1), Aronfeld filed an action in district court. The district court dismissed Aronfeld’s action for lack of jurisdiction.

The district court’s dismissal was proper because it lacked jurisdiction, to review an appeal from the tax court’s decision. See 26 U.S.C. § 7482 (a); Enterprises Unlimited, Inc. v. Davis, 340 F.2d 472, 474 (9th Cir.1965) (holding that the district court lacked jurisdiction over an appeal from a tax court decision and that the appeal should have been brought before the court of appeals).

Further, although a mis-filed notice of appeal may, in certain circumstances, be sent…