SMITH v. COMMISSIONER OF INTERNAL REVENUE (2019)

United States Court of Appeals, Eighth Circuit.

Doyle Dennis SMITH Petitioner v. COMMISSIONER OF INTERNAL REVENUE Respondent

No. 18-3560

Decided: September 04, 2019

Before BENTON, SHEPHERD, and KELLY, Circuit Judges. Doyle Dennis Smith, Pro Se Robert Joel Branman, I, Gilbert Steven Rothenberg, Senior Attorney, Anthony T. Sheehan, Trial Attorney, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Thomas J. Clark, U.S. Department of Justice, Tax Division, Washington, DC, William M. Paul, U.S. Internal Revenue Service, Office of Chief Counsel, Washington, DC, for Respondent

[Unpublished]

Doyle Smith appeals the tax court’s ¹ dismissal of his petition after he failed to pay the filing fee. Following careful review, we conclude that the tax court did not err in dismissing Smith’s petition. See Tax Ct. Rule 20(d) (fee of $60 shall be paid at time petition is filed; fee may be waived if petitioner shows inability to pay); Tax Ct. Rule 123(b) (tax court may dismiss case for petitioner’s failure to prosecute or failure to comply with Tax Court Rules); Long v. Comm’r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam) (affirming dismissal under Rule 123(b)). Accordingly, we affirm. See 8th Cir. R. 47B.

FOOTNOTES

1.   The Honorable Maurice B. Foley, Chief Judge, United States Tax Court.

PER CURIAM.