Court of Appeals for the Ninth Circuit August 23, 2007, No. 06-73680 (Guthrie v. Commissioner)

*671MEMORANDUM **

Todd B. Guthrie, a licensed physician, appeals pro se from the tax court’s decision upholding a deficiency determination after Guthrie failed to file a tax return for tax year 2002. We have jurisdiction under 26 U.S.C. § 7482. We review a tax court’s legal conclusions de novo and its findings of fact for clear error. Charlotte’s Office Boutique, Inc. v. Comm’r, 425 F.