Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-92-09006/USCOURTS-ca10-92-09006-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
William L. Ebert
Appellant

Document Text:

FIL.uD 

United States Court of Appeals UNITED STATES COURT. OF APPEALS Tenth Circuit 

FOR THE TENTH CIRCUIT FEB 2 3 1993 

ROBERT L. HOECKER 

WILLIAM L. EBERT, 

Petitioner-Appellant, 

v. 

COMMISSIONER OF INTERNAL REVENUE, 

Respondent-Appellee. 

Clerk . 

No. 92-9006 

Appeal from U.S. Tax Court 

(T.C. No. 28290-90 ) 

ORDER AND JUDGMENT* 

Before TACHA and BALDOCK, Circuit Judges, and BROWN,** Senior 

District Judge. 

**Honorable Wesley E. Brown, Senior District Judge, United States 

District Court for the District of Kansas, sitting by designation. 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this petition for review. See 

Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. The case is therefore 

ordered submitted without oral argument . 

* This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppel. 10th Cir. R. 

36.3. 

Appellate Case: 92-9006 Document: 010110175843 Date Filed: 02/23/1993 Page: 1 
Petitioner William L. Ebert has filed a petition for review 

of the decision of the United States Tax Court holding him liable 

for income tax deficiencies for the years 1983 through 1987. See 

Ebert v . Commissioner, 62 T.C.M. (CCH) 1560 (1991). We affirm. 

On appeal, petitioner argues that because he did not file any 

returns, he has no deficiencies. He also argues the tax court 

used excessive pressure and intimidation to prevent him from 

making all his arguments. In the alternative, 

that even if the notices of deficiency 

petitioner argues 

were valid, the 

det~rmination of amounts owed was arbitrary and excessive because 

the Internal Revenue Service failed to use all the information 

available regarding (1) his correct filing status; (2 ) the number 

of exemptions he could claim; (3) 1099 interest reports; and (4 ) 

the cost basis of various stocks and bonds he sold. Petitioner 

also argues the court erroneously placed the burden of proof on 

him and that the filing of tax returns is voluntary . 

Upon review of the record, the parties' briefs on appeal, and 

the relevant law, we conclude that the tax court correctly entered 

judgment for respondent. 

Respondent has moved for sanctions against petitioner for 

taking a frivolous appeal. See Braley v. Campbell, 832 F . 2d 1504, 

1513 (10th Cir. 1987 ) . Petitioner has had the opportunity to 

respond. Id. at 1514-15. 

We agree that petitioner's arguments are not warranted by 

existing law nor has he advanced a good faith argument for the 

extension, modification, or reversal of existing law. We impose a 

sanction of $1,500.00 against petitioner for bringing a frivolous 

2 

Appellate Case: 92-9006 Document: 010110175843 Date Filed: 02/23/1993 Page: 2 
appeal. ~ Casper v. Commissioner, 805 F.2d 902, 906-07 (10th 

Cir. 1986). 

The judgment of the United States Tax Court is AFFIRMED. The 

mandate shall issue forthwith. 

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Entered for the Court 

Wesley E. Brown 

Senior District Judge 

3 

Appellate Case: 92-9006 Document: 010110175843 Date Filed: 02/23/1993 Page: 3