This is a typical, and typically frivolous, tax protester appeal, the merits of which are the subject of an unpublished order also issued today. But there is a question about sanctions that merits a published opinion. Pursuant to the amended Federal Rule of Appellate Procedure 38, the Internal Revenue Service filed a separate motion seeking the award of sanctions of $2,000 for the filing of a frivolous appeal. For the last ten years, we have been routinely awarding sanctions of $1,500 in tax protester cases rather than requiring the Service to tailor its request to the particulars of the individual case. E.g.,
Coleman v. Commissioner,
101 F.3d 486
7th Cir.1996AI-generated responses must be verified
and are not legal advice.
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