Kilgore v. Commissioner, IRS

Not For Publication in West's Federal Reporter
Citation Limited Pursuant to 1st Cir. Loc. R. 32.3
United States Court of Appeals
For the First Circuit
No. 05-1793
MEREDYTH E. KILGORE,
Petitioner, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent, Appellee.
ON APPEAL FROM THE ORDER AND DECISION
OF THE UNITED STATES TAX COURT
Before
Boudin, Chief Judge,
Torruella, and Howard, Circuit Judges.
Meredyth K. Kilgore, pro se, on brief for petitioner,
appellant.
Richard Farber, Regina S. Moriarty, Attorneys, Tax Division,
Department of Justice, and Eileen J. O'Connor, Assistant Attorney
General, on brief for respondent, appellee.
June 13, 2006
Per Curiam. Pro se appellant, Meredyth Kilgore, appeals
from a Tax Court decision upholding an Internal Revenue Service
decision to levy on her assets in order to collect on her unpaid
income taxes and sanctioning her for filing a frivolous petition in
that court. We affirm substantially for the reasons given in the
Tax Court's memorandum opinion dated February 15, 2005, which
thoroughly explained why summary judgment in the government's favor
was appropriate and why Kilgore should be sanctioned.
The government has filed an unopposed motion for
sanctions, alleging that this appeal was frivolous. We grant the
motion, albeit in a lesser amount than was requested by the
government. Kilgore advanced numerous contentions on appeal; none
had any objective chance of success, and many have long been
rejected by the courts as frivolous. A sanction is appropriate.
See Marino v. Brown, 357 F.3d 143, 147 (1st Cir. 2004) (per curiam)
(warning pro se taxpayers filing frivolous appeals that they could
expect to be sanctioned by this court).
Affirmed. A sanction of $1,000 is imposed on the
appellant. Fed. R. App. P. 38.
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