Torrance Alwin JACKO, Sr. and Lisa Jacko, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 479 F. App'x 760

MEMORANDUM Torrance Alwin Jacko, Sr., and Lisa Jacko appeal pro se from the Tax Court’s decision following a bench trial upholding the Commissioner of Internal Revenue’s deficiency and additions for tax year 2004. We have jurisdiction under 26 U.S.C. § 7482(a). We review de novo the Tax Court’s legal conclusions, and for clear error its factual findings. Johanson v. Comm’r, 541 F.3d 973, 976 (9th Cir.2008). We affirm. The Tax Court properly upheld the tax deficiency because the Jackos did not submit any evidence substantiating their claimed deductions. See Norgaard v.

Comm’r, 939 F.2d 874, 877 (9th Cir.1991) (the taxpayer carries the burden of establishing entitlement to a deduction). We do not consider the documents attached to the Jackos’ opening brief that were not part of the record below. See Tonry v. Sec. Experts, Inc., 20 F.3d 967, 974 (9th Cir.1994) (“[It is a] basic tenet of appellate jurisprudence ... that parties may not unilaterally supplement the record on appeal with evidence not reviewed by the court below.”). AFFIRMED. This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.