FRANCIS v. COMMISSIONER OF INTERNAL REVENUE (2019)

[Unpublished]

Brad and Christine Francis appeal from the tax court’s ¹ dismissal--for lack of prosecution--of their challenge to the Commissioner of Internal Revenue’s notice asserting an income deficiency for 2013. Following a careful review, we conclude that the tax court had jurisdiction over the case, see Walters v. United States, 474 F.3d 1137, 1139 (8th Cir. 2007) (lower court’s determination of jurisdiction is reviewed de novo); and did not abuse its discretion by dismissing the case for lack of prosecution, see Long v. Comm’r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam) (tax court’s dismissal for failure to prosecute is reviewed for abuse of discretion). Accordingly, we affirm. See 8th Cir. R. 47B.

FOOTNOTES

1.   The Honorable L. Paige Marvel, Chief Judge, United States Tax Court.

PER CURIAM.