Court Opinion

ID: 62796
Source: CourtListenerOpinion
Date Created: 2010-04-26 04:47:49+00
Date Added: 2024-06-11T17:20:09.752127
License: Public Domain

PER CURIAM:
  
   *
  

  Defendants-Appellants Marc A. Clampitt and Kelley R. Clampitt, husband and
   
   *338
   
  wife, proceeding
  
   pro se,
  
  appeal the summary judgment rendered by the district court, holding income taxes to be due and owing to Plaintiff-Appellee United States of America. We affirm.
 

  It is obvious to this court as it surely was to the district court from the strongly stated, fervently expressed beliefs and opinions of the pro
  
   se
  
  appellants that they reject out of hand the positions taken by the Internal Revenue Service (IRS) regarding their liability for United States income taxes. It is equally obvious to this court that the
  
   'pro se
  
  appellants, as taxpayers, have received all the process to which they are due and that, in the end, the adverse rulings that they appeal here are eminently correct, proper, and lawful. Indeed, were it not for the fact that these appellants are
  
   pro se
  
  and thus the beneficiaries of a degree of leniency and flexibility from this court, we might be inclined to impose sanctions for a frivolous appeal pursuant to Federal Rules of Appellate Procedure 38, as this appeal has no merit in fact or in law. We therefore caution appellants to refrain from taking any forther steps m this litigation that might be & deemed multiplicitous, contumacious, or otherwise frivolous, lest they incur sanctions therefor. The judgment of the district court and all orders issued therein are, in all respects,
 

  AFFIRMED.
 

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   Pursuant to 5th Cir R. 47.5, the court has determined that this opinion should not be
    
    *338
    
   published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.