Opinion
No. 15-70574
11-21-2016
EUGENE J. KERNAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
NOT FOR PUBLICATION
Tax Ct. No. 19672-11 MEMORANDUM Appeal from a Decision of the United States Tax Court Before: LEAVY, BERZON, and MURGUIA, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
Eugene J. Kernan appeals pro se from the Tax Court's decision, following a bench trial, confirming the Commissioner's determination of deficiencies and additions for tax years 2001 through 2006. We have jurisdiction pursuant to 26 U.S.C. § 7482(a). We review de novo the Tax Court's legal conclusions and for clear error its factual findings. Johanson v. Comm'r, 541 F.3d 973, 976 (9th Cir. 2008). We affirm.
The Tax Court properly sustained the Commissioner's determination of deficiencies and additions to Kernan's taxes for tax years 2001 through 2006. See 26 U.S.C. §§ 1, 6012, 6651(a), 6654.
The Tax Court did not abuse its discretion by striking Kernan's briefs because they exceeded the length limitations imposed by the court. See Alexander Shokai, Inc. v. Comm'r, 34 F.3d 1480, 1485 (9th Cir. 1994) (setting forth standard of review).
AFFIRMED.