Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JUN 5 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

XC FOUNDATION, No. 23-70060

Petitioner-Appellant, Tax Ct. No. 9189-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted June 3, 2024** San Francisco, California

Before: S.R. THOMAS and BUMATAY, Circuit Judges, and BENNETT,*** District Judge.

XC Foundation appeals from a Tax Court decision dismissing, for lack of

jurisdiction, its petition for a declaratory judgment. XC Foundation’s petition

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). *** The Honorable Richard D. Bennett, United States District Judge for the District of Maryland, sitting by designation. challenged the IRS’s revocation of a determination letter that the Foundation

qualified as a tax-exempt…