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Colon v. Commissioner of Internal Revenue

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Argued: June 6, 2001

Appeal from an order of the United States Tax Court (Julian I. Jacobs, Judge) granting the motion of respondent Commissioner of Internal Revenue to dismiss for failure to prosecute.

We hold (1) that we review for abuse of discretion a Tax Court decision to dismiss an action for failure to prosecute; (2) that to determine whether the Tax Court has abused its discretion in dismissing an action for failure to prosecute, we consider the same factors that we look to in determining whether a district court has abused its discretion in dismissing an action for failure to prosecute; and (3) that applying those factors here, the Tax Court did not abuse its discretion.

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