Cir

MEMORANDUM

Chris Connolly, an attorney, appeals pro se from the Tax Court’s order granting the Commissioner of Internal Revenue’s motion to dismiss Connolly’s petition contest ing a notice of deficiency concerning income tax liabilities for tax years 2004 and 2005. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review for an abuse of discretion a Tax Court’s decision to deny a motion to continue, Woods v. Saturn Distribution Corp., 78 F.3d 424, 427 (9th Cir.1996), and to dismiss a case for lack of prosecution, Edelson v. Comm’r, 829 F.2d 828, 831 (9th Cir.1987). We affirm.

The Tax Court did not abuse its discretion in denying Connolly’s untimely motion to continue because Connolly had ample opportunity to collect necessary documents, including receiving a prior continuance, and had been warned that she was required to be prepared at trial. See Woods, 78 F.3d at 427 (decision to deny a continuance will not be reversed except upon a showing of clear abuse); see also Tax Ct. R. 133 (continuance motions will be granted only in exceptional circumstances, and those filed within 30 days of trial are generally considered dilatory).

The Tax Court did not abuse its discretion in…