Jerry D. Webb, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 86 F.3d 1165 (9th Cir. 1996)
Annotate this CaseBefore: BROWNING, REINHARDT, and FERNANDEZ, Circuit Judges.
MEMORANDUM**
Jerry D. Webb ("Webb") appeals pro se the Tax Court's decision, after remand from this Court, denying his motion to vacate the final judgment for lack of subject matter jurisdiction, dismissing his petition for failure to prosecute, and awarding damages to the government in the amount of $5,000 under 26 U.S.C. § 6673. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review de novo, Billingsley v. Commissioner, 868 F.2d 1081, 1084 (9th Cir. 1989), and we affirm for the reasons stated by the Tax Court in its supplemental memorandum decision filed May 4, 1995.
We have considered Webb's remaining contentions on appeal, and we conclude that they lack merit.
AFFIRMED.
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