FILED
NOT FOR PUBLICATION JUN 22 2016
MOLLY C. DWYER, CLERK
UNITED STATES COURT OF APPEALS U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
JIMMY KIT LEE, No. 14-72340
Petitioner - Appellant, Tax Ct. No. 8863-13
v.
MEMORANDUM*
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
Appeal from a Decision of the
United States Tax Court
Submitted June 14, 2016**
Before: BEA, WATFORD, and FRIEDLAND, Circuit Judges.
Jimmy Kit Lee appeals pro se from the Tax Court’s decision dismissing for
failure to prosecute properly his petition challenging the Commissioner of Internal
Revenue’s determination of tax deficiencies for tax year 2010. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion,
*
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).
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 Lee’s petition for
failure to prosecute properly because Lee failed to comply with the Tax Court’s
Standing Pretrial Order requiring the parties to exchange documents at least
fourteen days before trial, and Lee refused to answer the Tax Court’s questions
regarding his business. See 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 Lee’s contentions that the Internal Revenue Service
does not have authority to levy taxes, and the documents he produced were not a
“document dump.”
AFFIRMED.
2 14-72340