NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS APR 25 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
ROBERT C. JACOBSEN; CAROL S. No. 15-71608
JACOBSEN,
Tax Ct. No. 28714-12
Petitioners-Appellants,
v. MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted April 11, 2017**
Before: GOULD, CLIFTON, and HURWITZ, Circuit Judges
Robert C. and Carol S. Jacobsen appeal pro se from the Tax Court’s
determination following a trial concerning an income tax deficiency and penalty
under 26 U.S.C. § 6662(a) for tax year 2010. We have jurisdiction under 26
U.S.C. § 7482(a)(1). We affirm.
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
The Jacobsens have waived their appeal of the Tax Court’s determination of
the tax deficiency by failing to address in their opening brief how the Tax Court
erred in reaching its conclusions. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th
Cir. 1999) (“[O]n appeal, arguments not raised by a party in its opening brief are
deemed waived.”); see also Greenwood v. FAA, 28 F.3d 971, 977 (9th Cir. 1994)
(“We will not manufacture arguments for an appellant, and a bare assertion does
not preserve a claim[.]”).
AFFIRMED.
2 15-71608