Court of Appeals for the Ninth Circuit May 20, 2003, No. 02-72981; Tax Ct. No. 1008-01 (Lehmann v. Commissioner)

MEMORANDUM **

Barbara Lehmann appeals pro se the tax court’s order dismissing for failure to prosecute her action seeking to challenge the Commissioner of Internal Revenue’s (“Commissioner”) determination of income tax deficiencies for the tax years 1993 *413through 1997. We have jurisdiction pursuant to 26 U.S.C. § 7482. We review for abuse of discretion, Noli v. Commissioner, 860 F.