Leon Sanders v. Commissioner Internal Revenue Service

978 F.2d 715 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Leon SANDERS, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70056. United States Court of Appeals, Ninth Circuit. Submitted Oct. 22, 1992. * Decided Oct. 28, 1992. Before SNEED, BEEZER and WIGGINS, Circuit Judges. 1 MEMORANDUM ** 2 Leon Sanders appeals pro se the tax court's dismissal for failure to prosecute of his petitions for redetermination of income tax deficiencies and additions to tax assessed against him by the Commissioner of Internal Revenue (CIR) for the tax years 1983, 1984, 1985, 1987, and 1988. We have jurisdiction to review final orders of the tax court under 26 U.S.C. § 7482 , and we affirm. 3 We review for an abuse of discretion the tax court's decision to dismiss a case for failure to prosecute. Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988). 4 Rule 123(b) of the Tax Court Rules of Practice and Procedure provides that the tax court…