VEAL-HILL v. COMMISSIONER OF INTERNAL REVENUE

No. 19-2121.

976 F.3d 775 (2020)

Pamela E. VEAL-HILL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 14, 2020.


Attorney(s) appearing for the Case

Edward A. Williams , Attorney, Chicago, IL, for Petitioner-Appellant.

Julie Ciamporcero Avetta , Attorney, Bruce R. Ellisen , Attorney, Department of Justice, Tax Division, Appellate Section, Washington, DC, Gilbert Steven Rothenberg , Attorney, Department of Justice, Office of the Attorney General, Washington, DC, for Respondent-Appellee.

Before Sykes, Chief Judge, and Easterbrook and Kanne, Circuit Judges.


This court is no stranger to frivolous tax appeals. In 1986 we set $1,500 as the presumptive sanction for a frivolous tax appeal. Coleman v. Comm'r, 791 F.2d 68, 73 (7th Cir. 1986). Coleman involved groundless claims by two tax protestors; we established the $1,500 penalty as an approximation...

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