* This order and judgment is not binding precedent, except under the

doctrines of law of the case, res judicata, and collateral estoppel. The court

generally disfavors the citation of orders and judgments; nevertheless, an order

and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3.

F I L E D

United States Court of Appeals

Tenth Circuit

JUL 28 1998

PATRICK FISHER

Clerk

UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

RODNEY K. WILLIAMS,

Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

No. 97-9021

Appeal from U.S. Tax Court

(T.C. No. 22254-96)

ORDER AND JUDGMENT *

Before BALDOCK , EBEL , and MURPHY , 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 case is therefore

ordered submitted without oral argument.
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Petitioner Rodney K. Williams seeks review of a decision by the United

States Tax Court dismissing as untimely his petition for redetermination of

deficiency. We affirm.

On January 11, 1996, the Commissioner of Internal Revenue

(Commissioner) sent duplicate notices of deficiency to petitioner for his 1993

tax year. One of these notices was correctly addressed; the other was not. 

The correctly-addressed notice was returned to the Commissioner with the

statement “Refused for cause without dishonor, Rodney Krusell Williams”

written on each page.

On October 15, 1996, petitioner filed a petition in the Tax Court seeking

a redetermination of the deficiencies and additions to tax asserted against him for

1993. Such petitions must be filed within ninety days of the mailing of the notice

of deficiency. See 26 U.S.C. § 6213(a). Petitioner claims his petition was timely

with respect to the incorrectly-addressed notice, which he says he did not receive

until the middle of July. He also claims that the notice of deficiency he received

in July was deficient because it was not dated.

Petitioner’s contentions are frivolous. He does not contest the fact that

on January 11, 1996, the Commissioner mailed to him, by certified mail,

a correctly-addressed notice of deficiency for 1993. See Armstrong v.

Commissioner , 15 F.3d 970, 973 (10th Cir. 1994) (stating notice of deficiency
-3-

is valid when mailed to taxpayer’s last known address). The duplicate notice

mailed to an incorrect address did nothing to vitiate the correctly-addressed

notice of deficiency. Moreover, section 6212 of the Internal Revenue Code

(26 U.S.C. § 6212) does not require that the notice of deficiency itself be dated. 

The Tax Court properly dismissed petitioner’s petition.

Petitioner’s brief in this court contains only a cursory discussion of the

timeliness issue. Petitioner devotes most of his brief to irrelevant and frivolous

“tax protest” arguments, such as that paper money (federal reserve notes) is not

real money, that pertinent sections of the Internal Revenue Code violate the

Interstate Commerce Clause, and that use of the dollar symbol ($) in the notice

of deficiency has no meaning in law. The Commissioner has moved this court

to impose sanctions against petitioner in the amount of $2000 for bringing this

frivolous appeal. Petitioner was served with the motion and has had an

opportunity to oppose the request for sanctions. See Braley v. Campbell ,

832 F.2d 1504, 1515 (10th Cir. 1987) (party against whom sanctions are sought

must have notice and an opportunity to be heard). He has not responded. 

Because petitioner’s arguments on appeal are legally frivolous, we impose

sanctions against him in the amount of $1500. See Casper v. Commissioner ,

805 F.2d 902, 906 (10th Cir. 1986) (adopting flat fee of $1500 as sanction for

frivolous appeal from a Tax Court decision).
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The judgment of the United States Tax Court is hereby AFFIRMED. The

Commissioner’s motion for sanctions is GRANTED in the amount of $1500.

Entered for the Court

David M. Ebel

Circuit Judge