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United States v. Hammar

filed: October 16, 1992.

UNITED STATES OF AMERICA, PLAINTIFF-APPELLEE,
v.
JAMES BOYD HAMMAR, DEFENDANT-APPELLANT.



DC# CV-91-0347-BAC. Northern California (San Francisco)

Before: Beezer, Hall and Wiggins, Circuit Judges

Order

The district court's order is summarily affirmed. See United States v. Hughes, 953 F.2d 531, 539 (9th Cir. 1992) ("because [Certificates of Assessments] Form 4340 is an official document which establishes that assessments were made, and because the [appellant] ha[as] presented no contrary evidence indicating the assessments were not made, the [appellant's] argument fails."); United States v. Saunders, 951 F.2d 1065, 1068 (9th Cir. 1991) ("Congress has expressly directed the federal district court to hear tax enforcement matters."); United States v. Nelson, 885 F.2d 547, 548-49 & n.2 (9th Cir. 1989) (United States citizens are subject to federal income tax); Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985) (once the government carries its burden linking the taxpayer with income-producing activity, the burden shifts to the appellant to rebut the presumption by the preponderance of the evidence that the deficiency determination was arbitrary or erroneous); United States v. Neff, 615 F.2d 1235, 1241-42 (9th Cir.), cert. denied, 447 U.S. 925, 65 L. Ed. 2d 1117, 100 S. Ct. 3018 (1980) (certificates of assessments are admissible under Fed. R. Evid. 803(10) to prove the absence of a tax return).

This court has previously held the appellant's arguments meritless. See Nelson, 885 F.2d at 549 (rejecting jurisdictional and territorial arguments as "wholly meritless"); United States v. Studley, 783 F.2d 934, 937 & n.3 (9th Cir. 1986) (argument that "[he] is not a 'taxpayer' because [he] is an absolute, freeborn, and natural individual . . . is frivolous"); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981) (taxpayer's argument that he was not a "person" was "fatuous"). Accordingly, the appellee's motion for sanctions in the sum of $1500 is granted. See Fed. R. App. P. 38; Nelson, 885 F.2d 547, 548; Grimes v. Commissioner, 806 F.2d 1451, 1454 (9th Cir. 1986) (court may impose sanctions against pro se appellants).

Appellant's motion for Fed. R. Civ. P. 11 sanctions is denied. Compare Fed. R. Civ. P. 1 with Fed. R. App. P. 1.

19921016

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