John E. Judge v. Commissioner of Internal Revenue Service

974 F.2d 1342 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John E. JUDGE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70733. United States Court of Appeals, Ninth Circuit. Submitted Aug. 24, 1992. * Decided Sept. 2, 1992. Before BRUNETTI, RYMER and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 John E. Judge appeals pro se the tax court's decision dismissing his petition for redetermination of deficiency for tax year 1987 for failure to prosecute. The tax court upheld the Commissioner of Internal Revenue's ("Commissioner") deficiency determination and penalties and additions, and imposed sanctions. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review for abuse of discretion, Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988), and affirm the tax court's decision, as well as its imposition of sanctions. In addition, we award sanctions of $1,000 against Judge pursuant to Fed.R.App.P. 38 and 28 U.S.C.…