
    Ronna Joan ROBERTSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondents Appellee.
    No. 00-70902.
    Tax Ct. No. 3183-98.
    United States Court of Appeals, Ninth Circuit.
    Submitted July 9, 2001 .
    Decided July 23, 2001.
    Before KOZINSKI, T.G. NELSON, and RICHARD C. TALLMAN, Circuit Judges.
    
      
       The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2). Accordingly, Robertson's request for oral argument is denied.
    
   MEMORANDUM

Ronna Joan Robertson appeals pro se from a decision of the tax court determining Robertson’s deficiencies in income tax and additions to tax due for 1993 and 1994. We have jurisdiction pursuant to 26 U.S.C. § 7482(a), and we affirm.

Robertson’s only contentions on appeal were not raised before the tax court and are therefore waived. See Dodd v. Hood River County, 59 F.3d 852, 863 (9th Cir.1995).

AFFIRMED. 
      
       This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.
     