Douglas M. Hart v. Commissioner of Internal Revenue

Douglas M. Hart appeals pro se from the Tax Court’s 1 order dismissing his petition for redetermination of a deficiency for failure to comply with a discovery order. For reversal Hart argues that the Tax Court abused its discretion when it failed to reschedule the hearing on the Commissioner’s motion to dismiss and failed to hold the hearing in his hometown of Fargo, North Dakota instead of St. Paul, Minnesota. The Commissioner argues that this appeal is frivolous and asks this court to impose double costs and attorneys’ fees. We affirm the dismissal, but deny costs and attorneys’ fees.

In…