Court of Appeals for the Ninth Circuit July 23, 2001, No. 00-70902; Tax Ct. No. 3183-98 (Robertson v. Commissioner)

MEMORANDUM **

Ronna Joan Robertson appeals pro se from a decision of the tax court determining Robertson’s deficiencies in income tax and additions to tax due for 1993 and 1994. We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.

Robertson’s only contentions on appeal were not raised before the tax court and are therefore waived. See Dodd v. Hood River County, 59 F.