Summary
The Bucks filed an unsigned federal income tax return, asserting Fifth and First Amendment objections. The IRS assessed a $500 penalty under 26 U.S.C. § 6702 for filing a frivolous return. The district court granted summary judgment for the government, and the Fifth Circuit dismissed the appeal as frivolous, imposing sanctions.
Holdings
- The failure to sign a tax return under penalty of perjury is a frivolous position justifying a penalty under § 6702.
- The appeal is frivolous because the claims have been authoritatively rejected, and sanctions of $1,500 are awarded.
Questions Presented
- Whether the district court erred in granting summary judgment for the United States on the § 6702 penalty for filing a frivolous tax return.
- Whether the appeal is frivolous and sanctions should be awarded.
Disposition
dismissed
Cases Cited (7)
- Mosher v. I.R.S., 775 F.2d 1292 (5th Cir. 1985)(followed)
- Anderson v. United States, 754 F.2d 1270 (5th Cir. 1985)(followed)
- Borgeson v. United States, 757 F.2d 1071 (10th Cir. 1985)(quoted)
- Lucas v. Pilliod Lumber Co., 281 U.S. 245 (1930)(distinguished)
- United States v. Lee, 455 U.S. 252 (1982)(followed)
- Montgomery v. United States, 933 F.2d 348 (5th Cir. 1991)(followed)
- Coghlan v. Starkey, 852 F.2d 806 (5th Cir. 1988)(quoted)
Cited In (0)
No citing cases on record yet.
Court Document
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