Tello v. Commissioner of Internal Revenue

John Tello, pro se, appeals the decision of the United States Tax Court. The Tax Court dismissed Tellos petition for failure to prosecute and sanctioned him under Internal Revenue Code § 6673 in the amount of $2,500 for advancing frivolous positions and instituting and maintaining the proceeding primarily for delay. We review both dismissals for failure to prosecute and the imposition of sanctions under I.R.C. § 6673 for abuse of discretion. Berry v. CIGNA/RSI-CIGNA, 975 F.2d 1188, 1191 (5th Cir. 1992); Sandvall v. Commissioner, 898 F.2d 455, 459 (5th Cir. 1990).