Barbara Masters 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NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Barbara MASTERS, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70027. United States Court of Appeals, Ninth Circuit. Submitted Oct. 5, 1992. * Decided Nov. 2, 1992. Before KILKENNY, GOODWIN and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Barbara Masters appeals pro se from the Tax Court's dismissal of her petition for a redetermination of deficiencies for tax years 1985-1988, arguing that the court erred by concluding that her petition failed to state a claim and by assessing a $10,000 penalty against her. The government argues, inter alia, that this appeal should be dismissed because of Masters's failure to pay sanctions imposed in previous litigation. We affirm the dismissal and award the government double costs and attorney's fees on appeal. 3 A trial court has the inherent power to dismiss an action not only for a party's failure to comply with an order of that…