Case Name: Katharina N. BLANCATO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2016-06-02
Citations: 653 Fed.App'x 887
Docket Number: Nos. 14-70654, 14-70655
Parties: Katharina N. BLANCATO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before: REINHARDT, W. FLETCHER, and OWENS, Circuit Judges.
Reporter: West's Bankruptcy Reporter
Volume: 559
Pages: 887–889

Head Matter:
Katharina N. BLANCATO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 14-70654, 14-70655
United States Court of Appeals, Ninth Circuit.
Submitted May 24, 2016
Filed June 2, 2016
Katharina N. Blancato, Pompano Beach, FL, Pro Se.
Jonathan S. Cohen, Attorney, Rachel Ida Wollitzer, Esquire, Attorney, DOJ— U.S. Department of Justice, Tax Division/Appellate Section, William J. Wilkins, Chief Counsel, Internal Revenue Service, Washington, DC, for Respondent-Appel-lee.
Before: REINHARDT, W. FLETCHER, and OWENS, Circuit Judges.
The panel unanimously concludes these cases are suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).

Opinion:
MEMORANDUM
In these consolidated appeals, Katharina N. Blancato appeals pro se from the Tax Court's orders dismissing for failure to prosecute her petitions challenging the Commissioner of Internal Revenue's deter-minations of tax deficiencies for tax years 2003 and 2004. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We review for an abuse of discretion. Noli v. Comm'r, 860 F.2d 1521, 1527 (9th Cir. 1988). We affirm.
The Tax Court did not abuse its discretion in dismissing Blancato's petitions for failure to prosecute because Blancato failed to appear at trial and was otherwise uncooperative. See id. at 1527 (noting that "dismissal for failure properly to prosecute will normally arise where a party fails to appear at trial"); see also T.C. R. 123(b) (Tax Court may dismiss a case and enter a decision against a petitioner where the pe-titioner fails properly to prosecute or fails to proceed as required by the Tax Court).
Contrary to Blancato's contention, the Tax Court did not err in lifting the auto-matic stay after the Bankruptcy Court en-tered an order approving a stipulated set-tlement that terminated the stay under 11 U.S.C. § 362(a) as to Blancato. See id. at 1525 (discussing an automatic stay under § 362 and explaining that "the terms of an order lifting the automatic stay are strictly construed"). We reject Blancato's contention that the Tax Court should have sought leave from the Bankruptcy Court to re-sume proceedings.
We treat Blancato's reply briefs as both requesting leave to file multiple briefs and to file the briefs late, and grant the re-quests. The Clerk shall file the reply briefs submitted on July 28, 2014 and August 14, 2014.
We reject as without merit Blancato's contention in her reply briefs that the Commissioner's answering brief should be rejected as untimely.
AFFIRMED.
This disposition is not appropriate for publi-cation and is not precedent except as provid- ed by 9th Cir.- R. 36-3: