Aronfeld v. Commissioner

MEMORANDUM **

Robert D. Aronfeld appeals pro se from the district court’s judgment dismissing for lack of jurisdiction his appeal from a tax court’s decision. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Jerron West, Inc. v. Cal. State Bd. of Equalization, 129 F.3d 1334, 1337 (9th Cir.1997), and we affirm.

Aronfeld’s action was initiated before the tax court, which entered a decision against him. Instead of appealing the tax court’s decision to this court by filing a notice of appeal in the tax court within ninety days, see 26 U.S.C. § 7483; Fed. R.App. P. 13(a)(1),…