Klingenberg v. Commissioner

457 F. App'x 645

• Court: Court of Appeals for the Ninth Circuit
• Decided: November 2, 2011
• Docket: 09-72945
• Status: Unpublished

Opinion

MEMORANDUM **

Eldo Klingenberg appeals pro se from the Tax Court’s order dismissing his petition contesting a proposed levy to collect unpaid income tax liabilities for tax years 1998 through 2003. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion the Tax Court’s decision to dismiss a case for lack of prosecution. Edelson v. Comm’r, 829 F.2d 828, 831 (9th Cir.1987). We affirm.

The Tax Court did not abuse its discretion in dismissing Klingenberg’s petition for failure to prosecute because Klingen-berg failed to appear at trial and failed to engage in the mandatory stipulation process, despite warnings that failure to comply could result in dismissal of the petition. See id. (court did not abuse its discretion in dismissing the taxpayers’ petitions for failure to prosecute where the taxpayers had, among other things, failed to appear for trial).

Klingenberg’s remaining contentions are unpersuasive.

AFFIRMED.

** This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.