POLITZ, Circuit Judge:
Betty Jean Capps appeals a summary judgment dismissing her action in which she sought to enjoin collection of a penalty assessed under 26 U.S.C. § 6682. Finding her contentions on appeal to be totally devoid of merit and wholly frivolous we affirm the district court, grant the government's motion for sanctions, Fed.R.App.P. 38, award double costs and attorneys' fees, and remand.
Background
Capps filed a Form W-4...
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