WINTER, Circuit Judge:
On this appeal Thomas J. Carley asserts various claims that he has twice raised without success in this court in the recent past. These claims notably include the assertion that the Sixteenth Amendment to the United States Constitution does not empower Congress to impose the income taxes of the Internal Revenue Code, 26 U.S.C. §§ 1-1564 (1982). On the previous occasions, we rejected Carley's claims as frivolous but refrained from imposing...
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