Frederick M. Fox, Petitioner-appellant, v. Commissioner of Internal Revenue Service, Respondent-appellee, 69 F.3d 543 (9th Cir. 1995)

MEMORANDUM^** 

Frederick M. Fox appeals pro se the tax court's decision denying Fox's petition for redetermination of federal income tax deficiencies for the 1988 tax year. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.

Fox contends that the notice of deficiency he received is invalid because it was based on figures computed by the Internal Revenue Service and because he is a sovereign individual nonresident alien who is not subject to income tax. The tax court properly rejected these frivolous contentions. See Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985).

AFFIRMED.