Rudy G. Stanko v. Commissioner of Internal Revenue Service

42 F.3d 1402 74 A.F.T.R.2d 94 -6932 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Rudy G. STANKO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70047. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1994. * Decided Nov. 4, 1994. Before: WALLACE, Chief Judge, GOODWIN and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Rudy G. Stanko appeals pro se the tax court's dismissal for lack of prosecution of his petition for redetermination of income tax deficiencies and additions to tax asserted against him by the Commissioner of Internal Revenue for the tax years 1984 and 1985. 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) of the Tax Court Rules of Practice and Procedure provides that the…