Wronke v. Commissioner of Internal Revenue

ORDER

Broadly stated, the issue presented in this appeal is whether the United States Tax Court properly dismissed Kenneth Wronke’s petition challenging a tax deficiency because he failed to appear for trial. We conclude that the tax court acted within its discretion in dismissing the case and affirm.

In 1996 Mr. Wronke filed a timely petition with the United States Tax Court challenging a determination by the Commissioner of Internal Revenue that he owed additional taxes for 1992 and 1993. The case was continued several times during a four-year period while Mr. Wronke was jailed in Champaign…