N O T FO R PUB L ICAT IO N UNITED STATES C OUR T OF APPEALS FOR THE NINTH C IR C UIT SAM UEL KOR

NHAUSER , Pe titione r - Appe lla nt, v. C OM M ISSIONER

OF INTER

NAL R EVENUE, R

e sponde n t - Appe lle e . No. 13-73850

Ta x C t. No. 2120-12 M EM O R ANDUM *

Appe a l from

a De c ision of the Unite d Stat e s Tax C ourt Subm itte d Ja

nua ry 20, 2016 ** B e fore : C ANB Y, TASHIM A, a nd NGUYEN, C irc uit Judge s. Sam ue l Kornha

use r, a n attorne y , a

ppe a ls pro se from

the Ta x C ourt’ s de c ision, a fte r a

be nc h tria l, upholding the C om m issione r of the Inte rna l R e ve nue ’ s de te rm i nation of inc om e tax de fic ie nc ie s a nd pe na ltie s for tax y e a

r 2008. W e have jurisdic tion unde r 26 U.S.C . § 7482(a )(1). W e re vie w de novo the Ta xC ourt’ s 

# FIL ED JAN 28 2016 M OLLY C. DW Y ER, CLERK U . S. CO URT O F APPEALS

* This disposition is not a ppropria te for public at ion a

nd is not pre c e de nt e xc e pt a s provide d

by 9th C ir. R . 36-3. ** The pa

ne l una nim ously c onc lude s this c a se is suita ble for de c ision without ora l a

rgum e nt. Se e Fe d. R . App. P. 34(a )(2).le ga l c o nc lusions, for c le ar e rror its fa c tua l findings, a nd for a n a buse of disc re tion its e v ide ntia

ry rulings. Spark

m an v . C omm’r , 509 F.3d 1149, 1155-56 (9th C ir. 2007). W e a ffirm . The Ta x C ourt did not c le arly e rr in de te rm ining tha

t Kornha use r fa ile d to produc e suffic ie nt e vide nc e to de m onstra te his e ntitle m e nt to de duc tions a nd loss c arry ba c k. S e e id. , 509 F.3d a

t 1159 (ta xpa y e r be ars burde n of showing right to c la im e d de d

uc t ion); se e also 26 U.S.C . § 172 (ne t ope ra ting loss de duc tions); Palme r v . IRS , 116 F.3d 1309, 1312 (9th C ir. 1997) (“ The C om m issione r’ s de fic ie nc y

de te rm inations a

nd a sse ssm e nts for unpa id ta xe s a re norm a lly e ntitle d to a pre sum p tion of c orre c t

ne ss so long a s the y

are supporte d by a

m inim a l fa c tua l founda tion.” ). Ac c o rdingly , the Ta x C ourt prope rly susta i ne d the de te rm ination of inc o m e tax de fic ie nc ie s for the tax y e ar 2008. The Ta x C ourt prope rly

uphe ld the C om

m issione r’ s a dditions to ta xe s for Kornha use r’ s fa ilure to file a

re quire d tax re t

urn in a tim e ly m anne r and for his fa ilure to pa

y e stim ate d taxe s for 2008. Se e 2 6 U.S.C . § 6651(a )(1) (providing for a dditions to ta

x whe re taxpa

y e r fa ils, without re a sona ble c a use , to tim e ly

file a tax re turn); id. § 6654(a ) (im

posing m andatory a dditions to ta x for fa iling to pa

y e stim a te d tax pa

ym e nts). The Ta x C ourt did not a

buse its disc re tion in de c lining to adm it into 1 3 - 7 3 8 5 0

2e vide nc e doc um e nts tha t Kornha use r provide d to the C om m issione r on the da

y of tria l , in viola

tion of theTa x C ourt’ s sta nding pre tria l orde r. Se e Unite d State s v . First N at’l Bank of C irc le , 652 F.2d 882, 886 n.5 (9th C ir. 1981) (“ Exc lusion by the t ria l c ourt of c onte ntions or e vide nc e not liste d in or disc lose d in a c c orda

nc e with thepre tria l orde r ha s be e n re pe ate d l y uphe ld.” ). AFFIRM E D .

1 3 - 7 3 8 5 0 3