Jordan v. Commissioner of IRS
Jordan v. Commissioner of IRS
Opinion
[NOT FOR PUBLICATION–NOT TO BE CITED AS PRECEDENT]
United States Court of Appeals For the First Circuit
No. 00-2044
GEORGE R. JORDAN, JR.,
Petitioner, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
APPEAL FROM THE ORDERS OF DISMISSAL
AND DECISIONS OF THE UNITED STATES TAX COURT
[Hon. Arthur L. Nims, III, U.S. Tax Court Judge]
Before
Torruella, Circuit Judge, Campbell and Stahl, Senior Circuit Judges.
George R. Jordan, Jr. on brief pro se. Claire Fallon, Acting Assistant Attorney General, David I. Pincus and Laurie Snyder, Attorneys, Tax Division, Department of Justice, on brief for appellee.
September 10, 2001 Per Curiam. After appellant repeatedly failed to
proceed as provided by Tax Court Rule 91(a), filed non-
responsive and evasive replies to orders to show cause, and
failed to appear on the scheduled trial date, the court
dismissed his petitions for redetermination of deficiencies
and additions to the tax, and entered default judgments
against him on those issues as to which respondent bore the
burden of proof including fraud penalties. Upon review of
the record, we perceive no support for appellant's garbled
arguments that the court abused its discretion, violated due
process, or committed any other error. Appellant's
contested motion for a continuance was filed just twenty
days before the scheduled trial date and contained
transparently insufficient excuses for his multiple failures
to cooperate in the pretrial process. The filing of the
motion for a continuance did not excuse appellant's failure
to appear on the scheduled date. See Tax Court Rules 33,
123.
Affirmed.
Reference
- Status
- Published