Earl Pluard v. Cir ( 2010 )

FILED
NOT FOR PUBLICATION DEC 27 2010
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS
FOR THE NINTH CIRCUIT
EARL PLUARD, No. 09-70536
Petitioner - Appellant, Tax Ct. No. 16201-07L
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted December 14, 2010 **
Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.
Earl Pluard appeals pro se from the tax court’s order dismissing his petition
for lack of subject matter jurisdiction. We have jurisdiction under 26 U.S.C.
§ 7482(a)(1). We review de novo. Abrams v. Comm’r, 814 F.2d 1356, 1357 (9th
Cir. 1987) (per curiam). We affirm.
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
The tax court properly concluded that it lacked jurisdiction because Pluard
was never issued a Notice of Deficiency or a Notice of Determination. See 26
U.S.C. §§ 6213(a), 6330(d); Abrams, 814 F.2d at 1357 (holding that a pre-filing
notification letter from the Internal Revenue Service was not a Notice of
Deficiency, and therefore, the tax court had no jurisdiction over the taxpayer’s
petition).
Pluard’s remaining contentions are unpersuasive.
AFFIRMED.
2 09-70536