NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS DEC 16 2022
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
BRENT JACKSON, No. 21-71236
Petitioner-Appellant, Tax Ct. No. 2429-20
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted December 8, 2022**
Before: WALLACE, TALLMAN, and BYBEE, Circuit Judges.
Brent Jackson appeals pro se from the Tax Court’s order dismissing for
failure to state a claim his petition challenging the Commissioner of Internal
Revenue’s notice of tax deficiency for the 2012 tax year. We have jurisdiction
under 26 U.S.C. § 7482(a)(1). We review de novo. Grimes v. Comm’r, 806 F.2d
*
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).
1451, 1453 (9th Cir. 1986). We affirm.
The Tax Court properly dismissed Jackson’s petition for failure to state a
claim because Jackson failed to set forth a clear and concise assignment of error or
any facts demonstrating error in the Commissioner’s determinations. Tax Ct. R.
34(b)(4); United States v. Buras, 633 F.2d 1356, 1361 (9th Cir. 1980) (explaining
that “the Sixteenth Amendment is broad enough to grant Congress the power to
collect an income tax regardless of the source of the taxpayer’s income”).
In his opening brief, Jackson fails to address the Tax Court’s imposition of a
$10,000 penalty for filing a frivolous petition and has therefore waived his
challenge to the Tax Court’s order with respect to that issue. See Indep. Towers of
Wash. v. Washington, 350 F.3d 925, 929 (9th Cir. 2003) (“[W]e will not consider
any claims that were not actually argued in appellant’s opening brief.”); Acosta-
Huerta v. Estelle, 7 F.3d 139, 144 (9th Cir. 1993) (issues not supported by
argument on a pro se appellant’s opening brief are waived).
We do not consider matters not specifically and distinctly raised and argued
in the opening brief, or arguments or allegations raised for the first time on appeal.
See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
Jackson’s request for the return of his tax court filing fee, set forth in the
opening brief, is denied.
AFFIRMED.
2 21-71236