POLITZ, Circuit Judge:
This case presents another in what at times appears to be an unending stream of frivolous tax-protestation cases. Jimmie L. and Doris I. Stites ("taxpayers") petitioned the district court for an order quashing summonses issued by the Internal Revenue Service (IRS). The trial court dismissed the complaint and imposed sanctions under Fed.R.Civ.P. 11, awarding costs and attorney's fees. Taxpayers do not challenge the dismissal of their complaint...
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