Where taxpayers challenged the tax court’s dismissal of their challenge to the commissioner of Internal Revenue’s notice of income deficiency, the tax court had jurisdiction over the case, and the dismissal for lack of prosecution was not an abuse of discretion.
Judgment is affirmed.
Francis v. Commissioner (MLW No. 73200/Case No. 18-2447 – 2 pages) (U.S. Court of Appeals, 8th Circuit, per curiam) Appealed from the U.S. Tax Court.