Broderick

MEMORANDUM **

Glenn Broderick appeals pro se the judgment of the Tax Court, following a bench trial, dismissing his action contesting tax deficiencies for the years 1995, 1996, and 1997. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review a Tax Court’s dismissal for failure to prosecute for abuse of discretion, Roat v. Commissioner, 847 F.2d 1379, 1383 (9th Cir.1988), and we affirm.

The Tax Court did not abuse its discretion by dismissing Broderick’s action for failure to prosecute because he did not comply with Tax Court Rules 123(b) and 149(b), which require parties to stipulate to facts, identify or prove any deductions, and refute the Commissioner’s deficiency determination. See Roat, 847 F.2d at 1383 (affirming Tax Court’s dismissal for failure to prosecute under Rules 123(b) and 149(b) where taxpayers “made a tactical choice not to prosecute the merits of their deficiencies”); Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir.1985) (per curiam) (affirming Tax Court’s dismissal of action under Rule 123 because taxpayer refused to stipulate to facts as required by Rule 91).

The Tax Court properly denied Broder-ick’s motion in limine because Broderick was not…