PER CURIAM.
The Commissioner of Internal Revenue (Commissioner) moves to dismiss this appeal of a decision by the Tax Court. For the following reasons, we grant the motion.
For three near-consecutive years, Timothy Dexter's income tax returns were deemed frivolous by the Internal Revenue Service (IRS). And for three years following that, he failed to file any returns at all. The IRS penalized Mr. Dexter $500 for each frivolous filing, 26 U.S.C. § 6702...
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