Sochia v. CIR ( 1997 )

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 96-60375
(Summary Calendar)
MAURICE H. SOCHIA
and
BEATRICE M. SOCHIA,
Petitioners-Appellants,
versus
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
Appeal from the Decision of
the United States Tax Court
(26675-93)
April 18, 1997
Before DAVIS, EMILIO M. GARZA, and STEWART, Circuit Judges.
PER CURIAM:*
Maurice H. Sochia and Beatrice M. Sochia (the “Sochias”) appeal the decision of the Tax
Court dismissing their action and affirming the Commissioner’s determination of a tax deficiency and
additions thereto for the taxable years 1990 and 1991. The Sochias also seek review of the Tax
Court’s imposition of a $4,000 penalty as sanctions under Internal Revenue Code section 6673.
We have reviewed the record and briefs and we affirm the Tax Court.
*
Pursuant to Local Rule 47.5, the court has determined t hat this opinion should not be
published and is not precedent except under the limited circumstances set forth in Local Rule 47.5.4.
By separate motion, the Commissioner seeks sanctions against the Sochias pursuant to
FEDERAL RULES OF APPELLATE PROCEDURE 38(a) for their having filed a frivolous appeal. The
Commissioner points out that the Sochias instituted this case after we recently rejected identical tax
protester claims in another case involving them and imposed sanctions for frivolous appeal. See
Sochia v. Commissioner of Internal Revenue, 23 F.3d 941 (5th Cir. 1994). The Sochias respond to
the Commissioner’s motion for sanctions by reiterating their frivolous contentions regarding the
merits. Because of the frivolous arguments advanced by the Sochias in this appeal and their failure
to heed our previous caution, we find that sanctions are warranted. Accordingly, we impose
sanctions upon Maurice H. Sochia and Beatrice M. Sochia in the amount of $2,000 payable to the
Treasury of the United States..
The judgment appealed is AFFIRMED, SANCTIONS IMPOSED.
2