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OKON v. C.I.R.

No. 93-9024.

26 F.3d 1025 (1994)

Christa M. OKON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 16, 1994.

Attorney(s) appearing for the Case

Christa M. Okon, pro se.

Loretta C. Argrett, Asst. Atty. Gen., Ann B. Durney, Scott P. Towers, Tax Div., Dept. of Justice, Washington, DC, for appellee.

Before ANDERSON and KELLY, Circuit Judges, and BELOT, District Judge.

BELOT, District Judge.

This is an appeal from a decision of the United States Tax Court affirming income tax deficiencies with attendant penalties and fines assessed by the Commissioner, and imposing an additional penalty under 26 U.S.C. § 6673 for the pursuit of frivolous or groundless litigation. For the reasons stated below, we dismiss the appeal for lack of jurisdiction, see generally Wagoner v. Wagoner, 938 F.2d 1120

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