Carroll Dean Williams v. Commissioner of Internal Revenue Service

15 F.3d 1095 73 A.F.T.R.2d 94 -636 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Carroll Dean WILLIAMS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70562. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1993. * Decided Dec. 20, 1993. Before: SNEED, NOONAN, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Carroll Dean Williams appeals pro se the tax court's dismissal for lack of prosecution of his petition for redetermination of an income tax deficiency asserted against him by the Commissioner of Internal Revenue (CIR) for the tax year 1989. The tax court also entered a decision against Williams for the full amount of the deficiency. We have jurisdiction to review final orders of the tax court under 26 U.S.C. Sec. 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 (9th Cir.1988). 4 Rule 123(b)…