Crain v. C.I.R., 84-4268
| Decision Date | 06 August 1984 |
| Docket Number | No. 84-4268,84-4268 |
| Citation | 737 F.2d 1417 |
| Parties | 84-2 USTC P 9721 Glenn CRAIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Summary Calendar. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Glenn Crain, pro se.
Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Tax Div., Dept. of Justice, Fred T. Goldberg, Jr., Chief Counsel, IRS, Gary R. Allen, Douglas G. Coulter, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.
Appeal from the Order of the United States Tax Court.
Before REAVLEY, POLITZ and HIGGINBOTHAM, Circuit Judges.
Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income. Crain asserts that he "is not subject to the jurisdiction, taxation, nor regulation of the state," that the "Internal Revenue Service, Incorporated" lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.
We perceive no need to refute these arguments with somber reasoning and copious citation of precedent; to do so might suggest that these arguments have some colorable merit. The constitutionality of our income tax system--including the role played within that system by the Internal Revenue Service and the Tax Court--has long been established. We affirm the dismissal of Crain's spurious "petition" and the assessment of a penalty imposed by the Tax Court for instituting a frivolous proceeding. 26 U.S.C. Sec. 6673.
The government asks us to assess penalties against Crain for bringing this frivolous appeal, as is authorized by Fed.R.App.P. 38. In Parker v. C.I.R., 724 F.2d 469, 472 (5th Cir.1984), we sounded
We are sensitive to the need for the courts to remain open to all who seek in good faith to invoke the protection of law. An appeal that lacks merit is not always--or often--frivolous. However, we are not obliged to suffer in silence the filing of baseless, insupportable appeals presenting no colorable claims of...
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