Francis Hayes v. Cir

NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS JUN 1 2021 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT FRANCIS STEFFAN HAYES, No. 20-71073 Petitioner-Appellant, Tax Ct. No. 12037-17 v. MEMORANDUM* COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Submitted May 18, 2021** Before: CANBY, FRIEDLAND, and VANDYKE, Circuit Judges. Francis Steffan Hayes appeals pro se from the Tax Court’s decision, following a bench trial, upholding the Commissioner of Internal Revenue’s (“IRS”) determination of deficiencies…