Bussell

MEMORANDUM **

Letantia Bussell appeals pro se from the tax court’s decision, after a bench trial, upholding a deficiency and fraud penalty determination for the tax year 1996. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We affirm.

The tax court did not clearly err by finding that Bussell received a taxable dividend in 1996 because the finding was sup *771 ported by ample evidence in the record. See P.R. Farms, Inc. v. Comm’r, 820 F.2d 1084, 1086-87 (9th Cir.1987) (reviewing findings for clear error and affirming finding of a dividend where record supported determination).

Bussell contends the tax court’s judgment should be reversed because the court received testimony of a witness without reviewing the witness’s plea agreement in a related case. This contention fails because Bussell has not demonstrated prejudice. See Ackley v. Western Conference of Teamsters, 958 F.2d 1463, 1470 (9th Cir. 1992) (stating this court will not reverse evidentiary rulings absent a showing of prejudice). Moreover, to the extent Bus-sell contends the tax court erred by denying her motion for sanctions based on the Commissioner’s failure to produce the plea agreement at trial, the…