FILED
NOT FOR PUBLICATION MAY 03 2011
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U .S. C O U R T OF APPE ALS
FOR THE NINTH CIRCUIT
BARRY L. MORRIS, No. 09-70111
Petitioner - Appellant, Tax Ct. No. 14487-05
v.
MEMORANDUM *
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted April 5, 2011 **
Before: B. FLETCHER, CLIFTON, and BEA, Circuit Judges.
Barry L. Morris, an attorney, appeals pro se from the tax court’s order
denying his petition for redetermination of federal income tax deficiencies for tax
years 1999, 2000, 2001, and 2002. We have jurisdiction under 26 U.S.C.
§ 7482(a)(1). We review for an abuse of discretion the tax court’s decisions
*
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).
regarding the admission of evidence. Hudspeth v. Comm’r, 914 F.2d 1207, 1213
(9th Cir. 1990). We affirm.
The tax court did not abuse its discretion when it declined to admit into
evidence documents that Morris belatedly produced to the Commissioner, without
explanation and in violation of the court’s standing pretrial order, after giving
Morris several extensions of time to present his case. See Tax Ct. R. 131(b)
(unexcused failure to comply with a standing pretrial order may subject a party to
sanctions, such as those provided in Tax Ct. R. 104); Tax Ct. R. 104(c)(2) (tax
court may issue an order prohibiting a party from introducing designated matters
into evidence); see also United States v. First Nat’l Bank of Circle, 652 F.2d 882,
886 n.5 (9th Cir. 1981).
Morris’s remaining contentions are unpersuasive.
AFFIRMED.
2 09-70111