Court of Appeals for the Ninth Circuit October 25, 2004, No. 03-74445; IRS No. 11202-01 (Said v. Commissioner)

MEMORANDUM **

Taxpayers Albert I. and Georgette H. Said appeal pro se the Tax Court’s decision finding income tax deficiencies for the years 1993, 1994, and 1995, and holding Mr. Said liable for penalties for all three years under I.R.C. § 6663(a). We have jurisdiction under 26 U.S.C. § 7482(a).