PROVOST v. COMMISSIONER OF INTERNAL REVENUE (2020)

MEMORANDUM **

Andrew Paul Provost, Jr., appeals pro se from the Tax Court's order dismissing for lack of jurisdiction his petition regarding his tax liabilities for the 2005 tax year. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review de novo the Tax Court's dismissal for lack of 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 Provost's petition because the Internal Revenue Service's Notice CP504 that formed the basis for Provost'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).

We reject as without merit Provost's contention that the CP504 notice was illegitimate.

AFFIRMED.