Butler v. CIR

Case: 22-60658 Document: 00516731229 Page: 1 Date Filed: 04/28/2023
United States Court of Appeals
for the Fifth Circuit
____________
United States Court of Appeals
Fifth Circuit
No. 22-60658
Summary Calendar FILED
____________ April 28, 2023
Lyle W. Cayce
Marcus Quin Butler, Clerk
Petitioner—Appellant,
versus
Commissioner of Internal Revenue,
Respondent—Appellee.
______________________________
Appeal from a Decision of the
United States Tax Court
Tax Court No. 16660-22
______________________________
Before Duncan, Oldham, and Wilson, Circuit Judges.
Per Curiam: *
Marcus Quin Butler, Texas prisoner # 2353422, moves for leave to
proceed in forma pauperis (IFP) on appeal from the Tax Court’s dismissal of
his petition for lack of jurisdiction and its denial of his motion to vacate. To
proceed IFP on appeal, Butler must demonstrate that he is a pauper and that
_____________________
*
This opinion is not designated for publication. See 5th Cir. R. 47.5.
Case: 22-60658 Document: 00516731229 Page: 2 Date Filed: 04/28/2023
No. 22-60658
he will raise a nonfrivolous issue on appeal. See Carson v. Polley, 689 F.2d
562, 586 (5th Cir. 1982).
Butler’s brief identifies no error in the Tax Court’s rulings and
contains no substantive arguments as to why his appeal is not frivolous. He
has therefore abandoned any such arguments. See Yohey v. Collins, 985 F.2d
222, 225 (5th Cir. 1993); Brinkmann v. Dallas Cnty. Deputy Sheriff Abner, 813
F.2d 744, 748 (5th Cir. 1987). Because he has failed to identify any issue of
arguable merit, Butler’s motion to proceed IFP is DENIED, and his appeal
is DISMISSED as frivolous. See Carson, 689 F.2d at 586; see also 5th Cir.
R. 42.2.
2