Cir

FILED

NOT FOR PUBLICATION DEC 27 2010

MOLLY C. DWYER, CLERK

UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS

FOR THE NINTH CIRCUIT

RANDOLPH FRODSHAM, No. 09-70220

Petitioner - Appellant, Tax Ct. No. 13980-07L

v.

MEMORANDUM *

COMMISSIONER OF INTERNAL

REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted December 14, 2010 **

Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.

Randolph Frodsham appeals pro se from the tax court’s order dismissing for

failure to prosecute his petition contesting the Commissioner’s issuance of a Notice

of Determination sustaining a tax lien against him to collect purported income tax

liabilities for tax years 2003 and 2004. We have jurisdiction under 26 U.S.C.

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). § 7482(a)(1). We review for an abuse of discretion. Edelson v. Comm’r, 829 F.2d

828, 831…