Parviz Karim-Panahi v. Commissioner of Internal Revenue

62 F.3d 1424 76 A.F.T.R.2d 95 -5946, 95-2 USTC P 50,472 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Parviz KARIM-PANAHI, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70783. United States Court of Appeals, Ninth Circuit. Submitted Aug. 2, 1995. * Decided Aug. 7, 1995. Before: ALARCON, FERNANDEZ, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayer Parviz Karim-Panahi appeals pro se the tax court's dismissal for failure to prosecute his action seeking to challenge the Commissioner of Internal Revenue's ("Commissioner") determination of income tax deficiencies for the tax years 1988 and 1989. Karim-Panahi also challenges the Commissioner's assessment of additions to tax under 26 U.S.C. Sec. 6651 (a)(1) and Sec. 6653(a)(1) and penalties under 26 U.S.C. Sec. 6662 (a). 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). We…