Donald W. Hirschi Kathryn Hirschi v. Commissioner of Internal Revenue Service

988 F.2d 119 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Donald W. HIRSCHI; Kathryn Hirschi, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70572. United States Court of Appeals, Ninth Circuit. Submitted Feb. 22, 1993. * Decided March 4, 1993. Appeal from the United States Tax Court; No. 24478-90. U.S.T.C. AFFIRMED. Before GOODWIN, SCHROEDER and CANBY, Circuit Judges. 1 MEMORANDUM ** 2 Donald W. and Kathryn Hirschi appeal pro se the tax court's dismissal for lack of prosecution of their petition for redetermination of income tax deficiencies and additions to tax asserted against them by the Commissioner of Internal Revenue (CIR) for the tax years 1986, 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 abuse of discretion the tax court's decision to dismiss a case for failure to prosecute. Noli v. Commissioner, 860 F.2d 1521, 1527…