Court of Appeals for the Ninth Circuit August 30, 2001, No. 00-71598; Tax Court No. 19073-98 (Kolde v. Commissioner of Internal Revenue)

MEMORANDUM **

Annelise Kolde appeals pro se the decision of the tax court denying her petition for redetermination of federal taxes for 1996 and imposing a penalty pursuant to 26 U.S.C. § 6673. We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1), and we affirm.

We review de novo the tax court’s dismissal of an action for failure to state a claim, Grimes v. Comm’r, 806 F.2d 1451, 1453 (9th Cir.