Heisey v. C.I.R.

Full title: Andrew HEISEY, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Mar 20, 2003

59 F. App'x 233 (9th Cir. 2003)

Opinion

59 Fed.Appx. 233 (9th Cir. 2003) Andrew HEISEY, Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 02-72675. U.S. Tax Ct No. 1220-01. United States Court of Appeals, Ninth Circuit. March 20, 2003

Submitted March 10, 2003. ^*

* This panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Appeal from the United States Tax Court.

Before CANBY, O'SCANNLAIN and T.G. NELSON, Circuit Judges.

MEMORANDUM ^**

** This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.

Andrew Heisey appeals pro se the Tax Court decision holding him liable for income

Page 234.

tax deficiencies and penalties, and imposing sanctions against him under Internal Revenue Code § 6673 for bringing frivolous proceedings.

The Tax Court properly rejected Heisey's claim that he was not required to pay federal income taxes because the federal income tax is an indirect excise tax. United States v. Buras, 633 F.2d 1356, 1361 (9th Cir.1980).

We grant the Commissioner's request for sanctions pursuant to Fed. R.App. P. 38 and 28 U.S.C. § 1912 in the amount of $1,500 because the result is obvious and Hart's appeal is wholly without merit. Olson v. United States, 760 F.2d 1003, 1005 (9th Cir.1985).

AFFIRMED WITH SANCTIONS.