Task: songer_typeiss

What follows is an opinion from a United States Court of Appeals.
Your task is to determine the general category of issues discussed in the opinion of the court. Choose among the following categories. Criminal and prisioner petitions- includes appeals of conviction, petitions for post conviction relief, habeas corpus petitions, and other prisoner petitions which challenge the validity of the conviction or the sentence or the validity of continued confinement. Civil - Government - these will include appeals from administrative agencies (e.g., OSHA,FDA), the decisions of administrative law judges, or the decisions of independent regulatory agencies (e.g., NLRB, FCC,SEC). The focus in administrative law is usually on procedural principles that apply to administrative agencies as they affect private interests, primarily through rulemaking and adjudication. Tort actions against the government, including petitions by prisoners which challenge the conditions of their confinement or which seek damages for torts committed by prion officials or by police fit in this category. In addition, this category will include suits over taxes and claims for benefits from government. Diversity of Citizenship - civil cases involving disputes between citizens of different states (remember that businesses have state citizenship). These cases will always involve the application of state or local law. If the case is centrally concerned with the application or interpretation of federal law then it is not a diversity case. Civil Disputes - Private - includes all civil cases that do not fit in any of the above categories. The opposing litigants will be individuals, businesses or groups.

PER CURIAM.
This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.
This is an appeal from an order of the United States Tax Court sustaining the Commissioner of Internal Revenue’s deficiency and additional tax assessments in the petitioner’s federal income taxes for the years 1975-1979.
Upon being notified by the Commissioner that a deficiency existed, petitioner sought a redetermination in the United States Tax Court. In that petition he claimed that the wages and number of hours used to determine the deficiency, as shown by the Department of Labor statistics, were not correctly applied in his case.
After a hearing before the tax court, where petitioner appeared pro se, the deficiency and additional taxes determined by the Commissioner were sustained. This appeal followed.
On appeal, petitioner claims primarily that the tax court failed to recognize his Fifth Amendment privilege against self-incrimination.
A review of the record of the proceedings in the tax court reveals that the petitioner was treated fairly by the court. He was given ample opportunity to argue his ease and submit any supporting evidence. Petitioner failed to overcome the presumption of correctness attributed to the Commissioner’s federal income tax deficiency and additional tax assessments. Ruidoso Racing Ass’n, Inc. v. Comm’r, 476 F.2d 502 (10th Cir.1973). The findings of fact made by the tax court were not clearly erroneous. See Merchants Nat’l Bank of Topeka v. Comm’r, 554 F.2d 412 (10th Cir.1977).
The Fifth Amendment general objection has been repeatedly determined by this court not to be a valid claim of the constitutional privilege. United States v. Stillhammer, 706 F.2d 1072, 1076 (10th Cir.1983).
The respondent requests on appeal that this court consider entering sanctions against the petitioner pursuant to Fed.R. App.P. 38.
Petitioner did not raise any issue at any level of review that has not already been addressed by this court or other circuits numerous times. Petitioner made little, if any, attempt in the tax court to produce books and records of his income to rebut the presumption of correctness. The tax court judge found the petitioner’s arguments lacking in legal merit. We agree with that finding.
This court has the inherent power to impose a variety of sanctions in order to regulate our docket, promote judicial efficiency, and deter frivolous filings. See, e.g., Roadway Express, Inc. v. Piper, 447 U.S. 752, 764-67, 100 S.Ct. 2455, 2463-64, 65 L.Ed.2d 488 (1980); Link v. Wabash R. Co., 370 U.S. 626, 632, 82 S.Ct. 1386, 1389, 8 L.Ed.2d 734 (1962); Whitney v. Cook, 99 U.S. 607 (1878). We have imposed double costs and attorney’s fees for the taking of frivolous appeals in other contexts. See, e.g., United States v. Rayco, Inc., 616 F.2d 462, 464 (10th Cir.1980).
Accordingly, double costs and attorney’s fees are hereby imposed against petitioner for the taking of a frivolous appeal. The matter is REMANDED to the United States Tax Court to make the appropriate determinations. The judgment of the tax court is AFFIRMED. The mandate shall issue forthwith.

Question: What is the general category of issues discussed in the opinion of the court?
A. criminal and prisoner petitions
B. civil - government
C. diversity of citizenship
D. civil - private
E. other, not applicable
F. not ascertained
Answer:

Answer: B