Opinion
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).
NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)
Taxpayers filed petition for redetermination of income tax deficiencies asserted against them by Commissioner of Internal Revenue (CIR). The United States Tax Court dismissed petition for failure to prosecute, and taxpayers filed pro se appeal. The Court of Appeals held that: (1) Tax Court did not abuse its discretion in dismissing petition for failure to prosecute; (2) Tax Court did not abuse its discretion in denying taxpayers' motion to vacate dismissal of petition; and (3) taxpayers' appeal was frivolous, warranting imposition of $1000 sanction.
Affirmed. On Petition for Review of an Order of the United States Tax Court.
Before O'SCANNLAIN, SILVERMAN, and GOULD, Circuit Judges.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.
John Duran and Rosemary Duran appeal pro se the tax court's judgment dismissing for failure to prosecute their petition for redetermination of income tax deficiencies asserted against them by the Commissioner of Internal Revenue ("CIR"). We have jurisdiction under 26 U.S.C. § 7482. 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 in dismissing the Durans' case due to failure to prosecute because the tax court warned the Durans that if they failed to appear for trial, their petition might be dismissed. See Tax Ct. R. 123(b); Noli, 860 F.2d at 1527. The tax court did not abuse its discretion in denying the Durans' motion to vacate the dismissal of their petition because they failed to provide the tax court with any explanation for their failure to appear at the trial. See Thomas, 945 F.2d at 1123.
The Durans' remaining contentions lack merit and we deny their pending motions.
The CIR moves for sanctions pursuant to Fed. R.App. P. 38 and 28 U.S.C. § 1912. "This appeal is frivolous because the result is obvious and the arguments of error are wholly without merit." Gattuso v. Pecorella, 733 F.2d 709, 710 (9th Cir.1984)
Page 590.
(per curiam). Accordingly, we impose a sanction of $1,000.
AFFIRMED.