Burke

MEMORANDUM **

Kevin P. Burke appeals pro se the tax court’s judgment dismissing his action seeking redetermination of federal income taxes for the years 1993-1997 and the court’s order denying his motion to vacate the judgment. We have jurisdiction pursuant to 26 U.S.C. § 7482 (a). We review for abuse of discretion the tax court’s dismissal for failure to prosecute, Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988), and denial of a motion to vacate, Thomas v. Lewis, 945 F.2d 1119, 1123 (9th Cir.1991). We affirm.

The tax court did not abuse its discretion by dismissing Burke’s action for failure to prosecute and for failure to comply with a court order, because Burke produced neither documentation nor testimony to support his petition and Burke failed to timely respond to the tax court’s order to show cause why the Commissioner’s proposed facts should not be deemed stipulated. See Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir.1985) (affirming tax court’s dismissal for failure to prosecute because taxpayer refused to stipulate as required by Rule 91).

Contrary to Burke’s contention, the tax court properly granted the Commissioner’s motion for leave to amend because…