Kun v. Commissioner

MEMORANDUM **

Albert M. Kun appeals pro se from the Tax Court’s decision for the Commissioner of Internal Revenue (“CIR”) on Kun’s petition challenging the notice of determination for tax years 1995 through 1999. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review decisions of the Tax Court under the same standard as civil bench trials in district court. Milenbach v. Comm’r; 318 F.3d 924, 930 (9th Cir. 2003). Accordingly, we review de novo a Tax Court’s conclusions of law. Boyd Gaming Corp. v. Comm’r, 177 F.3d 1096, 1098 (9th Cir.1999). We review for abuse of discretion the decision…