United States Tenth Circuit

Judgment against petitioner assessing various deficiencies and fees for underpayment of taxes, as well as for advancing frivolous and groundless arguments, is affirmed and a motion for sanctions granted where: 1) petitioner's argument that he had not received due process because he was never informed of the statutory authority for the country's income tax was not raised until after the Tax Court had issued an opinion and was frivolous; 2) petitioner failed to raise the argument before the Tax Court that the signature requirement of the 1040 forms under penalty of perjury violates his Fifth Amendment rights; 3) petitioner's arguments that he was under duress when he signed certain stipulations was frivolous; 4) petitioner made frivolous claims regarding the authentication of evidence; 5) the Paperwork Reduction Act does not require each form requesting information to inform the person responding to the request that he is not required to respond unless a valid control number is displayed; and 6) the court must exercise its own discretion in setting the sanction.

Appellate Information

• Decided 06/10/2008
• Published 06/10/2008

Judges

• BALDOCK, Circuit Judge., Before BRISCOE, BALDOCK, and LUCERO, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs: , Charles Raymond Wheeler, Pro Se.


• For Appellees:
  
• Richard T. Morrison, Acting Assistant Attorney General, Richard Farber, Attorney, Teresa T. Milton, Attorney, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.