PEEPLES v. C.I.R.

Nos. 85-1243, 85-1379.

771 F.2d 77 (1985)

John Randolph PEEPLES, Jr., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. John R. PEEPLES, Jr., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 5, 1985.


Attorney(s) appearing for the Case

John Randolph Peeples, Jr., appellant pro se.

Glenn L. Archer, Jr., Chief Appellate Section, and Michael L. Paup, Asst. Atty. Gen., U.S. Dept. of Justice, Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Washington, D.C., for appellees in No. 85-1243.

Mark Muedeking, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., and Glen E. Craig, Asst. U.S. Atty., Columbia, S.C., for appellee in No. 85-1379.

Before PHILLIPS, ERVIN and CHAPMAN, Circuit Judges.


PER CURIAM:

John R. Peeples, Jr., a "tax protester," appeals from a Tax Court decision upholding an Internal Revenue Service (IRS) deficiency determination for taxable years 1980 and 1981 and a district court decision sustaining a $500 civil penalty assessed as a result of Peeples' 1982 tax return. The cases have been consolidated for this appeal.

On September 1, 1983, the IRS sent Peeples a deficiency notice which showed tax deficiencies for taxable years...

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