Andy Atighi v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
ANDY ATIGHI,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 21-71417
Tax Ct. No. 14501-21
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted November 15, 2022**
Before: CANBY, CALLAHAN, and BADE, Circuit Judges.
Andy Atighi appeals pro se from the Tax Court’s order dismissing for lack
of jurisdiction his petition regarding his tax liabilities for tax years 2010 and 2011.
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 affirm.
* 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
NOV 25 2022
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 21-71417
The Tax Court properly concluded that it lacked jurisdiction over Atighi’s
claims because Atighi failed to file a timely petition for a redetermination in
response to the IRS’s notices of deficiency for the tax years at issue. See Scar v.
Comm’r, 814 F.2d 1363, 1366 (9th Cir. 1987) (stating that the Tax Court may
exercise its jurisdiction only when the IRS issues a notice of deficiency and the
taxpayer files a timely notice for redetermination); Wilson v. Comm’r, 564 F.2d
1317, 1319 (9th Cir. 1977) (stating that the 90-day period for petitioning the Tax
Court commences on the date of mailing the notice of deficiency).
AFFIRMED.

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