Torrance Jacko v. Cir , 479 F. App'x 760 ( 2012 )

FILED
NOT FOR PUBLICATION JUL 05 2012
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
TORRANCE ALWIN JACKO, Sr. and No. 11-71461
LISA JACKO,
Tax Ct. No. 4599-10
Petitioners - Appellants,
v. MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted June 26, 2012 **
Before: SCHROEDER, HAWKINS, and GOULD, Circuit Judges.
Torrance Alwin Jacko, Sr., and Lisa Jacko appeal pro se from the Tax
Court’s decision following a bench trial upholding the Commissioner of Internal
Revenue’s deficiency and additions for tax year 2004. We have jurisdiction under
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
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 upheld the tax deficiency because the Jackos did not
submit any evidence substantiating their claimed deductions. See Norgaard v.
Comm’r, 939 F.2d 874, 877 (9th Cir. 1991) (the taxpayer carries the burden of
establishing entitlement to a deduction).
We do not consider the documents attached to the Jackos’ opening brief that
were not part of the record below. See Tonry v. Sec. Experts, Inc., 20 F.3d 967,
974 (9th Cir. 1994) (“[It is a] basic tenet of appellate jurisprudence . . . that parties
may not unilaterally supplement the record on appeal with evidence not reviewed
by the court below.”).
AFFIRMED.
2 11-71461