United States v. 2020-03-09 | 18-73342 | SLAWOMIR FIEDZIUSZKO V. CIR | nonprecedential | memorandum disposition |

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ALICIA M. FIEDZIUSZKO; SLAWOMIR
J. FIEDZIUSZKO,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL
REVENUE,

Respondent-Appellee.

No. 18-73342

Tax Ct. No. 15229-15

MEMORANDUM
*

Appeal from a Decision of the
United States Tax Court

Submitted March 3, 2020
**

Before: MURGUIA, CHRISTEN, and BADE, Circuit Judges.

Alicia Fiedziuszko and Slawomir Fiedziuszko appeal pro se from the Tax
Court’s order finding deficiencies in their income tax for tax year 2012. We have
jurisdiction under 26 U.S.C. § 7482(a). We review for “clear error the Tax Court’s
factual determination that a taxpayer has failed to produce sufficient evidence to

*
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

MAR 9 2020

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

2 18-73342
substantiate a deduction.” Sparkman v. Comm’r, 509 F.3d 1149, 1159 (9th Cir.
2007). We affirm.
The Tax Court did not clearly err in determining that the Fiedziuszkos failed
to produce sufficient evidence to demonstrate their entitlement to further
deductions for expenses related to business expenses, medical and dental expenses,
and noncash charitable contributions. See 26 U.S.C.A. §§ 170, 213(a), 274(d),
6001; 26 C.F.R. §§ 1.170A–1(c), 1.170A-13(b), 1.213-1(h), 1.6001-1(a);
Sparkman, 509 F.3d at 1159 (9th Cir. 2007) (taxpayer bears burden of clearly
showing right to claimed deduction).
AFFIRMED.