PARKER v. C.I.R.

No. 96-60580 Summary Calendar.

117 F.3d 785 (1997)

Carey K. PARKER; Mary E. Parker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 13, 1997.


Attorney(s) appearing for the Case

Carey K. Parker, Arlington, TX, pro se.

Mary E. Parker, Arlington, TX, pro se.

Bridget Maria Rowan, US Department of Justice, Tax Division, William S. Estabrook, Charles Casazza, Clerk, US Tax Court, Stuart L. Brown, Chief Counsel, Internal Revenue Service, Loretta Argrett, Asst. Atty. Gen., US Department of Justice, Tax Division, Appellate Section, Washington, DC, for respondent-appellee.

Before KING, JOLLY and DENNIS, Circuit Judges.


PER CURIAM:

Appellants Carey K. Parker and Mary E. Parker appeal the tax court's dismissal of their petition challenging tax deficiencies found by the Internal Revenue Service. Finding the Parkers' arguments to be entirely meritless, we affirm.

The Parkers did not file income tax returns for the years 1991 through 1994. The IRS concluded from the 1099 and W-2 forms submitted by third-party payors that the Parkers owed in excess of $80,000 in back taxes and...

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