Harpole v. C.I.R.

Full title: John-Thomas HARPOLE, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Ninth Circuit

Date published: Aug 30, 2001

17 F. App'x 691 (9th Cir. 2001)

Opinion

17 Fed.Appx. 691 (9th Cir. 2001) John-Thomas HARPOLE, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 00-71335. U.S. Tax Ct. No. 8995-99. United States Court of Appeals, Ninth Circuit. August 30, 2001

Submitted August 13, 2001. ^*

* This 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NOT FOR PUBLICATION.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)

Appeal from the United States Tax Court.

Before HAWKINS, TASHIMA, and GOULD, Circuit Judges.

MEMORANDUM ^**

** 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 Ninth Circuit Rule 36-3.

John-Thomas Harpole appeals pro se the Tax Court's dismissal under Tax Court Rule 123(b) for failure to prosecute his action challenging the Commissioner of Internal Revenue's finding of income tax deficiencies and penalties.

The Tax Court did not abuse its discretion by dismissing Harpole's petition in light of his failure to appear for trial, Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir.1987), nor in imposing sanctions pursuant to 26 U.S.C. § 6673(a)(1). The Tax Court did not err in denying Harpole's recusal claim. Liteky v. United States, 510 U.S. 540, 555, 114 S.Ct. 1147, 127 L.Ed.2d 474 (1994); Nobles v. Commissioner, 105 F.3d 436, 438 (9th Cir.1997).

AFFIRMED.