Ruth Gottman v. Commissioner IRS

• Court: Court of Appeals for the Eighth Circuit
• Decided: September 13, 2000
• Docket: 00-1560
• Status: Unpublished

Opinion

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________

No. 00-1560 ___________

Ruth A. Gottman, * * Appellant, * * v. * * Commissioner of Internal Revenue * Service, * * Appellee. * ___________ Petition for Review of No. 00-1561 an Order of the Commissioner ___________ of the Internal Revenue Service.

Neil E. Gottman, * * [UNPUBLISHED] Appellant, * * v. * * Commissioner of Internal Revenue * Service, * * Appellee. *

___________

Submitted: August 31, 2000 Filed: September 13, 2000 ___________ Before RICHARD S. ARNOLD, HANSEN, and BYE, Circuit Judges. ___________

PER CURIAM.

Neil E. Gottman and Ruth A. Gottman seek review of the tax court’s1 orders dismissing their respective petitions and entering deficiencies as determined by the Commissioner. The Gottmans argue that requiring them to file tax returns signed under penalty of perjury violates their Fifth Amendment privilege against self-incrimination.

After reviewing the record and the parties’ briefs, we conclude that the tax court properly dismissed the Gottmans’ petitions for failure to state a claim. We also grant the Commissioner’s motion for sanctions, see Fed. R. App. P. 38, because the Gottmans’ argument on appeal has been rejected repeatedly, see, e.g., Boomer v. United States, 755 F.2d 696, 697 (8th Cir. 1985) (per curiam); United States v. MacLeod, 436 F.2d 947, 951 (8th Cir.) (“The statutory requirement to file an income tax return does not violate a taxpayer’s right against self-incrimination.”), cert. denied, 402 U.S. 907 (1971).

Accordingly, we affirm the tax court’s orders, and award damages in the amount of $500 plus costs to the Commissioner.

1 The Honorable Mary Ann Cohen, Chief Judge, United States Tax Court. -2- A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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