MEMORANDUM **
Carrie Rae Eldridge appeals pro se from the Tax Courts decision, after a bench trial, upholding the Commissioner of Internal Revenue Services determination of a deficiency for tax year 2015, and imposing a penalty under 26 U.S.C. § 6673. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo the Tax Courts legal conclusions and for clear error its factual findings. Hardy v. Commr, 181 F.3d 1002, 1004 (9th Cir. 1999). We affirm.
The Tax Court properly upheld the Commissioners deficiency determination for 2015 because the Commissioner presented “some substantive evidence” that Eldridge failed to report income, and Eldridge failed “to show by a preponderance of the evidence that the deficiency was arbitrary or erroneous.” Id.
The Tax Court did not abuse its discretion by imposing against Eldridge a $3000 penalty under 26 U.S.C. § 6673 for maintaining frivolous positions despite the Tax Courts warnings. See Wolf v. Commr, 4 F.3d 709, 716 (9th Cir. 1993) (setting forth standard of review and concluding that the Tax Court was within its discretion in imposing penalties under § 6673 against taxpayer who persisted in litigating frivolous positions following warning).
The Commissioners motion for sanctions (Docket Entry No. 14) is denied, but the Commissioner may seek sanctions in a subsequent case if Eldridge continues to advance frivolous arguments. Eldridges motion to take judicial notice (Docket Entry No. 21) and motion to strike (Docket Entry No. 24) are denied.
AFFIRMED.