United States v. 2020-07-16 | 18-73367 | WILLIAM YOUNG V. CIR | nonprecedential | memorandum disposition |

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

WILLIAM L. YOUNG,

Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL
REVENUE,

Respondent-Appellee.

No. 18-73367

Tax Ct. No. 3345-18

MEMORANDUM
*

Appeal from a Decision of the
United States Tax Court

Submitted July 14, 2020
**

Before: CANBY, FRIEDLAND, and R. NELSON, Circuit Judges.

William L. Young appeals pro se from the Tax Court’s order dismissing for
lack of jurisdiction his petition regarding his tax liabilities for the 2007 to 2012 tax
years. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo.
Gorospe v. Comm’r, 451 F.3d 966, 968 (9th Cir. 2006). We may affirm on any

*
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).
FILED

JUL 16 2020

MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

2 18-73367
basis supported by the record. We affirm.
The Tax Court properly concluded that it lacked jurisdiction over Young’s
petition because the petition was untimely. See Scar v. Comm’r, 814 F.2d 1363,
1366 (9th Cir. 1987) (Tax Court may exercise its jurisdiction only when the IRS
issues a notice of deficiency and the taxpayer files a timely petition for
redetermination); Wilson v. Comm’r, 564 F.2d 1317, 1319 (9th Cir. 1977) (90-day
period for petitioning the Tax Court commences on the date of mailing the notice
of deficiency).
Contrary to Young’s contention, the notices of deficiency were admissible
under the public records exception. See Hansen v. United States, 7 F.3d 137, 138
(9th Cir. 1993) (discussing public records exception).
AFFIRMED.