Daoud v. Commissioner

MEMORANDUM **

Edward and Odette Daoud appeal pro se from the Tax Court’s decision upholding the Commissioner of Internal Revenue Services’s notice of deficiency and penalties against them for tax years 2000 and 2001. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court’s legal conclusions, Hongsermeier v. Comm’r, 621 F.3d 890, 899 (9th Cir.2010), and for clear error its factual determinations, including the imposition of accuracy-related penalties, Sparkman v. Comm’r, 509 F.3d 1149, 1161 (9th Cir.2007), and fraud penalties, Edelson v. Comm’r, 829 F.2d 828, 832…