Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-91-09002/USCOURTS-ca10-91-09002-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Robert J. McClain
Appellant

Document Text:

UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

ROBERT J. MCCLAIN, ) 

) 

Petitioner-Appellant, ) 

FILED 

United St&tefl C-c)urt of Apponts Tenth C1rcuit 

SEP O 9 1991 

ROBERT L. HOECKER 

Clerk 

) 

v. ) 

) 

COMMISSIONER OF INTERNAL REVENUE, ) 

) 

No. 91-9002 

(D.C. No. 9405-90) 

(CIR) 

Respondent-Appellee. ) 

ORDER AND JUDGMENT* 

Before McKAY, SEYMOUR, and EBEL, Circuit Judges. 

After examining the briefs and appellate record, this panel 

has determined unanimously that oral argument would not materially 

assist the determination of this appeal. See Fed. R. App. P. 

34(a); 10th Cir. R. 34.1.9. The cause is therefore ordered 

submitted without oral argument. 

Taxpayer Robert J. McClain appeals from the stipulated 

decision entered by the Tax Court on November 9, 1990. We affirm. 

On October 3, 1990, Mr. McClain signed a stipulated decision 

in open court in which he agreed to pay back taxes for the years 

1986 and 1987 in the amount of $4,620. He now appeals that 

decision, proffering myriad constitutional and legal arguments 

*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: 91-9002 Document: 010110089462 Date Filed: 09/09/1991 Page: 1 
with respect to the merits of the tax deficiency determination and 

the Tax Court's jurisdiction to enter judgment. 

A party consenting to an entry of judgment waives the right 

to appeal unless it can show that the consent was not voluntary or 

that the court entering the judgment lacked jurisdiction to do so. 

See White v. Commissioner, 776 F.2d 976, 977-78 (11th Cir. 1985); 

Tapper v. Commissioner, 766 F.2d 401, 403 (9th Cir. 1985). This 

rule is applicable to stipulated judgments entered by the Tax 

Court. Clapp v. Commissioner, 875 F.2d 1396, 1398 (9th Cir. 

1989); see Tapper, 766 F.2d at 403. In this case, the record 

makes clear that, although he had some questions, Mr. McClain 

voluntarily signed the stipulated agreement that he owed $4,620 in 

back taxes. Rec., vol. II, Trial Transcript of October 31, 1990, 

at 13. Moreover, the Tax Court had jurisdiction to enter the 

agreement as a stipulated judgment. See I.R.C. §§ 6213, 6214, 

7442 (1988). Accordingly, we affirm the judgment of the Tax 

Court. 1 

Entered for the Court 

Stephanie K. Seymour 

Circuit Judge 

1 The Government asks that we administer sanctions under 28 

u.s.c. § 1912 (1988) for what it views as a frivolous appeal. 

decline to do so. 

-2-

We 

Appellate Case: 91-9002 Document: 010110089462 Date Filed: 09/09/1991 Page: 2