Case Name: Wayne PARKS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2006-09-15
Citations: 201 F. App'x 553
Docket Number: No. 05-70783
Parties: Wayne PARKS, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
Judges: Before: PREGERSON, T.G. NELSON, and GRABER, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 201
Pages: 553–554

Head Matter:
Wayne PARKS, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
No. 05-70783.
United States Court of Appeals, Ninth Circuit.
Submitted Sept. 11, 2006.
Decided Sept. 15, 2006.
Wayne Parks, Tehachapi, CA, pro se.
Robert R. Di Trolio, Donald L. Korb, Acting Chief Counsel Internal Revenue Service, Andrea R. Tebbets, Esq., Bethany B. Hauser, Esq., U.S. Department of Justice Tax Division, Washington, DC, for Respondent-Appellee.
Before: PREGERSON, T.G. NELSON, and GRABER, Circuit Judges.
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

Opinion:
MEMORANDUM
Wayne Parks appeals pro se from the Tax Court's dismissal of his "small tax" action. We dismiss for lack of jurisdiction.
Under I.R.C. § 746303), a decision entered in a "small tax" case "shall not be reviewed in any other court." Cole v. Comm'r, 958 F.2d 288, 289 (9th Cir.1992); see also 26 U.S.C. § 7481(b). Because Parks' case involved a disputed amount of less than $50,000 and he consented to its designation as a "small tax" case, we dismiss Parks' appeal from the Tax Court's decision. See 26 U.S.C. § 7463(a); Cole, 958 F.2d at 289-90.
DISMISSED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.