Eighth Circuit Affirms Dismissal of Case for Lack of Prosecution

Brad S. Francis; Christine C. Francis
Appellants
v.
Commissioner of Internal Revenue
Appellee

[Unpublished]

United States Court of Appeals
For the Eighth Circuit

Appeal from The United States Tax Court

Submitted: May 6, 2019

Filed: May 9, 2019

Before COLLOTON, BOWMAN, and SHEPHERD, Circuit Judges.

PER CURIAM.

Brad and Christine Francis appeal from the tax court's¹ dismissal — for lack of prosecution — of their challenge to the Commissioner of Internal Revenue's notice asserting an income deficiency for 2013. Following a careful review, we conclude that the tax court had jurisdiction over the case, see Walters v. United States, 474 F.3d 1137, 1139 (8th Cir. 2007) (lower court's determination of jurisdiction is reviewed de novo); and did not abuse its discretion by dismissing the case for lack of prosecution, see Long v. Comm'r, 742 F.2d 1141, 1143 (8th Cir. 1984) (per curiam) (tax court's dismissal for failure to prosecute is reviewed for abuse of discretion). Accordingly, we affirm. See 8th Cir. R. 47B.