Can a tax court dismiss a case for failure to prosecute for abuse of power?

MultiRegion, United States of America

The following excerpt is from Urwyler v. C.I.R., 945 F.2d 410 (9th Cir. 1991):

We review the tax court's decision to dismiss a case for failure to prosecute for an abuse of discretion. Noli v. Commissioner, 860 F.2d 1521, 1527 (9th Cir.1988).

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