Lehmann
Lehmann v. Commissioner
Opinion
Lead Opinion
MEMORANDUM **
Barbara Lehmann appeals pro se the tax court’s order dismissing for failure to prosecute her action seeking to challenge the Commissioner of Internal Revenue’s (“Commissioner”) determination of income tax deficiencies for the tax years 1993 *413 through 1997. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review for abuse of discretion, Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988), and we affirm.
Lehmann contends the tax court erred in dismissing Lehmann’s petition for failure to prosecute. Lehmann did not respond to the Commissioner’s attempts to engage in discovery. See Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir.1985) (per curiam) (affirming the tax court’s dismissal of petition under Rule 128 because taxpayer refused to stipulate to facts as required by Rule 91). At trial, Lehmann provided no evidence to sustain her burden of showing the Commissioner’s deficiency determination was incorrect. See Palmer v. United States Internal Revenue Serv., 116 F.3d 1309 , 1312 (9th Cir.1997) Accordingly, the tax court did not abuse its discretion in dismissing Lehmann’s petition for failure to prosecute. See Noli 860 F.2d at 1527 .