Cir

MEMORANDUM

James Robertson appeals pro se from the Tax Court’s decision dismissing for failure to prosecute his petition challenging the Commissioner of Internal Revenue’s determination to sustain an action to collect taxes that Robertson failed to pay in 2002. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review for an abuse of discretion, Noli v. Comm’r, 860 F.2d 1521, 1527 (9th Cir.1988), and we affirm.

The Tax Court did not abuse its discretion in dismissing Robertson’s petition for failure to prosecute based on his willful and unexcused failure to appear for trial, especially because the court had already reinstated the action after a previous dismissal and warned Robertson about the possibility of dismissal if he failed to appear or to comply with other rules. See Al-Torki v. Kaempen, 78 F.3d 1381, 1384-85 (9th Cir.1996) (dismissal was not an abuse of discretion because willful failure to appear, prejudice to defendant, and interference with court’s docket outweighed policy favoring resolving litigation on the merits and imposition of less drastic sanctions); see also Tax Ct. R. 149(a) (case may be dismissed for failure to prosecute if party is absent from trial…