Brad S. Francis, et al. v. Commissioner of Internal Revenue

The Eighth Circuit has departed from the accepted and usual course of judicial proceedings under Federal Rule of Appellate Procedure 47(a) and, in so doing, has sanctioned the United States Tax Court’s departure from authority governing its jurisdiction provided at 26 U.S.C. § 6211 et seq and 5 U.S.C. § 706(2)(F). Does the Eighth Circuit’s judgement and PER CURIAMAFFIRMANCE using Local Rule 47B AFFIRMANCE OR ENFORCEMENT WITHOUT OPINIONof Case No. 182447 satisfy the demands of justice and due process considering the outstanding issues raised in the appellate brief that were not addressed in a written reasoned opinion? Did the United States Tax Court have subject matter jurisdiction in Case No. 980116 necessary to dismiss the case for lack of prosecution? Did the United States Tax Court have personal jurisdiction in Case No. 9801*16 necessary to dismiss the case for lack of prosecution? Does 5 U.S.C. § 706(2)(F) provide the United States Tax Court with jurisdiction to look behind a statutory notice of deficiency to allegations of agency misconduct?