John Henry Ryskamp v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
JOHN HENRY RYSKAMP,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 14-73059
Tax Ct. No. 8888-13
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted June 14, 2016**
Before: BEA, WATFORD, and FRIEDLAND, Circuit Judges.
John Henry Ryskamp appeals pro se from the Tax Court’s order dismissing
his petition challenging the Commissioner of Internal Revenue’s determination of
tax deficiency for tax year 2010 for failure to prosecute. We have jurisdiction
under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion, Noli v.
FILED
JUN 23 2016
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
* 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).

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Comm’r, 860 F.2d 1521, 1527 (9th Cir. 1988), and we affirm.
The Tax Court did not abuse its discretion in dismissing Ryskamp’s petition
for failure to prosecute because Ryskamp failed to appear for trial twice and failed
to offer any excuse for his absence. See id. (noting “dismissal for failure properly
to prosecute will normally arise where a party fails to appear at trial”); Edelson v.
Comm’r, 829 F.2d 828, 831 (9th Cir. 1987) (no abuse of discretion in dismissing
petition where taxpayer failed to produce records, failed to enter into a stipulation
of facts, and failed to appear for trial); 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), T.C. R. 149(a) (Tax Court may
dismiss a case for failure to prosecute where the petitioner’s absence from trial is
unexcused).
We reject as meritless Ryskamp’s contention that the Tax Court illegally
transferred the action to the Appeals Office.
AFFIRMED.
14-73059 2

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