Court of Appeals for the Ninth Circuit February 14, 2003, No. 02-70335; CIR No. 3486-O1L (Lindsay v. Commissioner)

MEMORANDUM**

Terry L. Lindsay appeals pro se the Tax Court’s grant of summary judgment in favor of the Commissioner of Internal Revenue (“Commissioner”) in Lindsay’s action *801challenging a federal tax lien. We have jurisdiction under 26 U.S.C. § 7482. We review de novo, Gladden v. Commissioner, 262 F.3d 851, 853 (9th Cir.2001), and we affirm.