Cir

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 24 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

BRYAN M. GRIGGS, No. 23-70115

Petitioner-Appellant, Tax Ct. No. 37884-

v.

MEMORANDUM*

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

Appeal from a Decision of the United States Tax Court

Submitted March 17, 2025**

Before: CANBY, R. NELSON, and FORREST, Circuit Judges.

Bryan M. Griggs appeals pro se from the Tax Court’s order denying his

post-judgment motion to vacate. We have jurisdiction under 26 U.S.C.

§ 7482(a)(1). We review for an abuse of discretion. Abatti v. Comm’r, 859 F.2d

115, 117 (9th Cir. 1988). We affirm.

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). The Tax Court did not abuse its discretion by denying Griggs’s untimely

motion to vacate the dismissal order because it lacked jurisdiction to vacate the

decision after…