Unpublished Disposition, 849 F.2d 1475 (9th Cir. 1985)

MEMORANDUM^** 

Paul Leo Gaulocher, pro se, appeals the tax court's dismissal of his petition for redetermination for failure to prosecute. He contends that the tax court lacked jurisdiction to uphold the Commission's deficiency determination. We affirm.

On April 19, 1985, the Commissioner issued notices of deficiencies to Gaulocher for the tax years 1979 and 1980. The Commissioner also imposed penalties.

Gaulocher disagreed with the Commissioner's actions and petitioned the tax court for a redetermination of the asserted deficiencies and penalties. At trial, however, Gaulocher refused to present any evidence and left the courtroom when the court refused to hear his "criminal action" against the Internal Revenue Service. The court sua sponte dismissed Gaulocher's petition and assessed the claimed deficiencies and additions to tax. Gaulocher timely appealed to this court.

The claim that the tax court lacks jurisdiction to uphold the deficiency determination by the Commissioner is without merit. Redhouse v. Commissioner, 728 F.2d 1249, 1253 n. 2 (9th Cir.), cert. denied, 469 U.S. 1034 (1984). The court is authorized to dismiss a petition for relief if the taxpayer fails to prosecute his action. Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987). The circumstances of this case justify the action taken by the Commissioner.

Gaulocher makes a number of additional claims that we have considered carefully. Most were not raised before the tax court and may not be considered on appeal. See Commissioner v. McCoy, 108 S. Ct. 217, 218 (1987) ("... Court of Appeals lacks jurisdiction to decide an issue that was not the subject of the tax court proceeding...."). The balance of the claims are plainly without merit.

The judgment is AFFIRMED.