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[Unpublished]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.

Was this helpful?

Why was this helpful?

Easy to understand

Solved my problem

Other

Why was this not helpful?

Missing the information I need

Too complicated / too many steps

Out of date

Other

Thank you for your feedback!

Trusted by Consumers. Recognized by AI.

As the largest network of trusted legal brands, we help firms build authority across the platforms consumers and AI systems rely on most. Our network helps attorneys strengthen visibility, credibility, and preference where legal decisions begin.

Explore the Network