GONSOULIN v. COMMISSIONER OF INTERNAL REVENUE (2020)

United States Court of Appeals, Fifth Circuit.

James J. GONSOULIN, Petitioner-Appellant v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

No. 19-60518

Decided: January 08, 2020

Before WIENER, HAYNES, and COSTA, Circuit Judges.

James J. Gonsoulin, Pro Se Bethany Buck Hauser, Esq., Attorney, Arthur Thomas Catterall, David A. Hubbert, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, William M. Paul, Internal Revenue Service, Washington, DC, Gilbert Steven Rothenberg, Esq., Senior Attorney, U.S. Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee

James Gonsoulin timely appealed the tax court’s adverse decision raising only the question of that court’s jurisdiction, which we review de novo. We agree with the Commissioner that Gonsoulin’s arguments are contrary to precedent and frivolous. See, e.g., Selgas v. Commissioner, 475 F.3d 697, 699 (5th Cir. 2007). AFFIRMED.

FOOTNOTES

FOOTNOTE.

PER CURIAM:* FN* Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.

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