Sandra L. Jewett, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 91 F.3d 152 (9th Cir. 1996)

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US Court of Appeals for the Ninth Circuit - 91 F.3d 152 (9th Cir. 1996) Submitted July 9, 1996. *Decided July 15, 1996

Before: HUG, Chief Judge, and SCHROEDER and POOLE, Circuit Judges.

MEMORANDUM** 

Sandra L. Jewett appeals pro se the tax court's dismissal of her petition for lack of prosecution and denial of her motion to vacate the dismissal order. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm. The tax court did not abuse its discretion by dismissing Jewett's petition in light of her willful failure to appear for trial. See Tax Ct.R. 123(b); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987).

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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