Terri Ann Brest-Taylor v. Commissioner of Internal Revenue

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
TERRI ANN BREST-TAYLOR,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent-Appellee.
No. 18-70195
Tax Ct. No. 27476-13
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted July 15, 2019**
Before: SCHROEDER, SILVERMAN, and CLIFTON, Circuit Judges.
Terri Ann Brest-Taylor appeals pro se from the Tax Court’s order dismissing
for failure to prosecute her petition challenging the Commissioner of Internal
Revenue’s determination of tax deficiency for tax years 2009 and 2010. We have
jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
JUL 17 2019
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 18-70195
the Tax Court’s dismissal for failure to prosecute. Noli v. Comm’r, 860 F.2d 1521,
1527 (9th Cir. 1988). We affirm.
The Tax Court did not abuse its discretion by dismissing Brest-Taylor’s
petition for failure to prosecute because Brest-Taylor failed to appear for trial or
provide any valid excuse for her absence. See id. (noting that “dismissal for failure
properly to prosecute will normally arise where a party fails to appear at trial”); see
also T.C. R. 123(a), (b) (Tax Court may dismiss a case and enter a decision against
a petitioner where the petitioner fails properly to prosecute or fails to proceed as
required by the Tax Court); T.C. R. 149(a) (Tax Court may dismiss a case for
failure properly to prosecute where the petitioner’s absence from trial is
unexcused); Larsen v. Comm’r, 765 F.2d 939, 941 (9th Cir. 1985) (Tax Court has
discretion to dismiss a petition for failure to comply with Tax Court Rules).
We do not consider matters not specifically and distinctly raised and argued
in the opening brief. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
Brest-Taylor’s motion for appointment of counsel (Docket Entry No. 24) is
denied.
AFFIRMED.

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