Butler v. CIR ( 2023 )


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  • 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.
    2