Ezekiel Rodriguez II v. Commissioner of Internal Revenue

76 F.3d 388 76 A.F.T.R.2d 95 -8065, 96-1 USTC P 50,050 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ezekiel RODRIGUEZ II, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70357. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1995. * Decided Dec. 11, 1995. Before: SNEED, TROTT, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayer Ezekiel Rodriguez II ("Rodriguez") appeals pro se the Tax Court's decision granting the Commissioner of Internal Revenue's ("Commissioner") motion for judgment on the pleadings under Tax Court Rule 120(a). Rodriguez had filed a petition for redetermination that contested deficiencies and penalties for the tax years 1987 to 1991. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a)(1), and we affirm. 3 Rodriguez contends that the special trial judge of the Tax Court lacked the authority to enter the decision on appeal. This contention lacks merit. 4 The Tax Court's authority to…