David Dung Le, M.D., Inc. v. Commissioner

MEMORANDUM ^*

David Dung Le, M.D., Inc. appeals the dismissal of its petition in the Tax Court challenging an assessed tax deficiency. We have jurisdiction over this appeal pursuant to 26 U.S.C. § 7482(a)(1) and we affirm for the reasons set forth in the opinion of the Tax Court.

AFFIRMED.

* This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by Ninth Circuit Rule 36-3.