Randolph Frodsham v. Commissioner of Internal Revenue

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).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
RANDOLPH FRODSHAM,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 09-70220
Tax Ct. No. 13980-07L
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted December 14, 2010**
Before: GOODWIN, WALLACE, and W. FLETCHER, Circuit Judges.
Randolph Frodsham appeals pro se from the tax court’s order dismissing for
failure to prosecute his petition contesting the Commissioner’s issuance of a Notice
of Determination sustaining a tax lien against him to collect purported income tax
liabilities for tax years 2003 and 2004. We have jurisdiction under 26 U.S.C.
FILED
DEC 27 2010
MOLLY C. DWYER, CLERK
U .S. C O U R T O F AP PE ALS

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09-70220 2
§ 7482(a)(1). We review for an abuse of discretion. Edelson v. Comm’r, 829 F.2d
828, 831 (9th Cir. 1987). We affirm.
The tax court did not abuse its discretion by dismissing Frodsham’s petition
for failure to prosecute because Frodsham failed to appear for trial and provided no
legitimate excuse for his failure to appear. See id. (holding that the tax court did
not abuse its discretion by dismissing the taxpayers’ petitions for failure to
prosecute where the taxpayers had, among other things, failed to appear for trial).
Frodsham’s remaining contentions are unpersuasive.
AFFIRMED.

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