FILED
NOT FOR PUBLICATION MAR 04 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
NORMAN KLOOTWYK, No. 09-70044
Petitioner - Appellant, Tax Ct. No. 21030-06L
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted February 15, 2011 **
Before: CANBY, FERNANDEZ, and M. SMITH, Circuit Judges.
Norman Klootwyk appeals pro se from the tax court’s order granting the
Commissioner of Internal Revenue’s motion to dismiss Klootwyk’s petition
contesting a Notice of Determination concerning income tax liabilities for tax years
1999 and 2000. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
for an abuse of discretion a 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 Klootwyk’s petition
for failure to prosecute because Klootwyk failed to appear at trial, despite several
warnings that failure to appear could result in dismissal of the petition. See id.
(holding that the tax 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).
We do not consider Klootwyk’s undeveloped contentions regarding the
motions for sanctions and to strike. See Leer v. Murphy, 844 F.2d 628, 634 (9th
Cir. 1988) (“Issues raised in a brief which are not supported by argument are
deemed abandoned.”).
Klootwyk’s remaining contentions are unpersuasive.
AFFIRMED.
2 09-70044