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WILCOX v. C.I.R.

No. 87-7312.

848 F.2d 1007 (1988)

Robert P. Wilcox, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 7, 1988.

Attorney(s) appearing for the Case

Robert P. Wilcox, Stanton, Cal., for petitioner-appellant.

Kenneth W. Rosenburg, Atty., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BARNES, KILKENNY, and GOODWIN, Circuit Judges.

BARNES, Circuit Judge:

Robert Wilcox, pro se, appeals the tax court's grant of the Commissioner's motion to dismiss his petition for redetermination for failure to state specific grounds of error in the Commissioner's calculation of Wilcox's tax deficiency. We affirm the tax court's decision and impose the sanctions requested by the Commissioner.

Wilcox reported no income, paid no taxes, and apparently failed to file an income tax return for 1981. Consequently...

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