Eugene Rudow v. Commissioner of Internal Revenue Service

43 F.3d 1479 75 A.F.T.R.2d 95 -353 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eugene RUDOW, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70300. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1994. * Decided Dec. 9, 1994. Before: D.W. NELSON, HALL and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Eugene Rudow appeals pro se the tax court's dismissal for lack of prosecution of his petition for redetermination of tax deficiencies and additions to tax asserted against him by the Commissioner of Internal Revenue ("CIR") for the tax year 1988. 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). Rule 123(b) of the Tax Court Rules of Practice and Procedure provides that the tax court may dismiss a…