FILED
NOT FOR PUBLICATION MAR 03 2016
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
WESLEY L. CASSIDY, Sr., No. 13-74465
Petitioner - Appellant, Tax Ct. No. 28406-11
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted February 24, 2016**
Before: LEAVY, FERNANDEZ, and RAWLINSON, Circuit Judges.
Wesley L. Cassidy, Sr., appeals pro se from the Tax Court’s decision
dismissing for failure to prosecute his petition challenging the Commissioner of
Internal Revenue’s determination of tax deficiencies for tax years 2006, 2007, and
2008. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse
*
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).
of discretion, Noli v. Comm’r, 860 F.2d 1521, 1527 (9th Cir. 1988), and we affirm.
The Tax Court did not abuse its discretion in dismissing Cassidy’s petition
for failure to prosecute because, despite being granted three trial continuances and
multiple warnings that his case could be dismissed, Cassidy failed to submit
evidence to substantiate his assertions or respond to various requests from the
Commissioner. See id. (a court is justified in dismissing a case on the basis of a
party’s dilatory conduct); see also T.C. R. 123(b) (Tax Court may dismiss a case
and enter a decision against a petitioner where the petitioner fails to prosecute or
proceed as required by the Tax Court).
We reject as meritless Cassidy’s contentions that the underlying proceeding
violated his due process rights and right to a fair trial, that the Tax Court was
biased against him, and that the Tax Court erred in denying him an interpreter.
Because we affirm the dismissal for failure to prosecute, we do not consider
the merits of his underlying claim.
All pending requests are denied as moot.
AFFIRMED.
2 13-74465