Ninth Circuit Affirms Tax Court Dismissal on Jurisdictional Grounds

JOHN HENRY RYSKAMP,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

Tax Ct. No. 20628-17

MEMORANDUM¹

Appeal from a Decision of the United States Tax Court

Submitted March 12, 2019²

Before: LEAVY, BEA, and N.R. SMITH, Circuit Judges.

John Henry Ryskamp appeals pro se from the Tax Court's order dismissing for lack of subject matter jurisdiction his petition regarding his tax liabilities for tax years 2003, 2005-2006, and 2008-2010. We have jurisdiction under  26 U.S.C. § 7482(a)(1). We review de novo the Tax Court's dismissal for lack of subject matter jurisdiction. Gorospe v. Comm'r, 451 F.3d 966, 968 (9th Cir. 2006). We affirm.

The Tax Court properly concluded that it lacked jurisdiction over Ryskamp's petition because the Internal Revenue Service's letter that formed the basis for Ryskamp's petition was not a notice of deficiency or a notice of determination. See 26 U.S.C. § 6212 (notice of deficiency); 26 U.S.C. § 6330 (notice of determination); Gorospe, 451 F.3d at 968 (the Tax Court is a court of limited jurisdiction, and its subject matter is defined by Title 26 of the United States Code). Contrary to Ryskamp's contentions, his substantive due process arguments do not confer jurisdiction on the Tax Court.

We reject as without merit Ryskamp's contention that the Tax Court judge was biased against him.

All pending requests and motions are denied.

AFFIRMED.