Jerry D. Webb v. Commissioner Internal Revenue Service

28 F.3d 111 74 A.F.T.R.2d 94 -5098 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jerry D. WEBB, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70823. United States Court of Appeals, Ninth Circuit. Submitted June 6, 1994. * Decided June 17, 1994. Before: TANG, PREGERSON, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Jerry D. Webb appeals pro se the tax court's September 9, 1993 order refusing to file his motion to dismiss for lack of subject matter jurisdiction. Webb filed his motion after the tax court dismissed for failure to prosecute his action challenging the Commissioner of the Internal Revenue Service's ("IRS") determination of income tax deficiencies for the tax years 1984 through 1988. Because Webb's case had been closed, the tax court refused to consider the merits of Webb's motion on the ground that Webb had not complied with tax court rules for the filing of a motion to vacate. We have jurisdiction under 26…