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MATTER OF HAMMERS

No. 92-1882 Summary Calendar.

988 F.2d 32 (1993)

In the Matter of Carol Ann HAMMERS, Debtor. Carol Ann HAMMERS, Appellant, v. INTERNAL REVENUE SERVICE, et al., Appellees.

United States Court of Appeals, Fifth Circuit.

April 13, 1993.

Attorney(s) appearing for the Case

Carol Ann Hammers, pro se.

Gary R. Allen, Chief, Jordan L. Glickstein, Gary D. Gray, Appellate Section, Tax Div., Dept. of Justice, Washington, DC, Gregory Scott Garland, U.S. Dept. of Justice, Tax Div., Dallas, TX, for IRS.

Charles Lester Kennon, III, Ft. Worth, TX, for Truman, Trustee & Bartholow.

Before POLITZ, Chief Judge, KING and BARKSDALE, Circuit Judges.

POLITZ, Chief Judge:

Carol Ann Hammers, a tax protestor, appeals the dismissal of her Chapter 13 bankruptcy petition. Finding no error, we affirm.

Background

From 1978 through 1984 Hammers filed federal income tax returns containing only her name and address. In response to all other questions she repeated "Objection, Self-Incrimination." When the Commissioner of Internal Revenue asserted deficiencies in her taxes for those years she brought...

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