Michael L. Montalvo v. Commissioner of Internal Revenue Service

2 F.3d 1157 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Michael L. MONTALVO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70256. United States Court of Appeals, Ninth Circuit. Submitted July 21, 1993. * Decided Aug. 2, 1993. Before BROWNING, TANG and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Michael Montalvo appeals pro se the United States Tax Court's dismissal of his petition for redetermination of income tax deficiencies and additions to tax asserted against him by the Commissioner of Internal Revenue (CIR) for the tax year 1984. The tax court dismissed the petition for failure to prosecute. We have jurisdiction under 26 U.S.C. Sec. 7482 , and we affirm. 3 We review the tax court's decision to dismiss a case for failure to prosecute for an abuse of discretion. Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988). 4 The tax court may dismiss a case and enter judgment against a taxpayer who fails to prosecute…