Court Opinion

ID: 9391046
Source: CourtListenerOpinion
Date Created: 2023-04-29 00:01:14.603501+00
Date Added: 2024-06-11T17:18:39.268746
License: Public Domain

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.

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