Randolph Frodsham v. Cir ( 2010 )

FILED
NOT FOR PUBLICATION DEC 27 2010
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T O F AP PE ALS
FOR THE NINTH CIRCUIT
RANDOLPH FRODSHAM, No. 09-70220
Petitioner - Appellant, Tax Ct. No. 13980-07L
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted December 14, 2010 **
Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.
Randolph Frodsham appeals pro se from the tax court’s order dismissing for
failure to prosecute his petition contesting the Commissioner’s issuance of a Notice
of Determination sustaining a tax lien against him to collect purported income tax
liabilities for tax years 2003 and 2004. We have jurisdiction under 26 U.S.C.
*
This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
§ 7482(a)(1). We review for an abuse of discretion. Edelson v. Comm’r, 829 F.2d
828, 831 (9th Cir. 1987). We affirm.
The tax court did not abuse its discretion by dismissing Frodsham’s petition
for failure to prosecute because Frodsham failed to appear for trial and provided no
legitimate excuse for his failure to appear. See id. (holding that the tax court did
not abuse its discretion by dismissing the taxpayers’ petitions for failure to
prosecute where the taxpayers had, among other things, failed to appear for trial).
Frodsham’s remaining contentions are unpersuasive.
AFFIRMED.
2 09-70220