United States of America and Internal Revenue Service Officer, Amelia Lerma v. Ada D. Lavoie

Fifth Circuit

United States of America and Internal Revenue Service Officer, Amelia Lerma v. Ada D. Lavoie

799 F.2d 229, 58 A.F.T.R.2d (RIA) 5790, 1986 U.S. App. LEXIS 30473

CourtCourt of Appeals for the Fifth Circuit

DecidedSeptember 12, 1986

Docket86-2178

StatusPublished

Cited by1 cases

This text of 799 F.2d 229 (United States of America and Internal Revenue Service Officer, Amelia Lerma v. Ada D. Lavoie) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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United States of America and Internal Revenue Service Officer, Amelia Lerma v. Ada D. Lavoie, 799 F.2d 229, 58 A.F.T.R.2d (RIA) 5790, 1986 U.S. App. LEXIS 30473 (5th Cir. 1986).

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Opinion

OPINION

PER CURIAM:

This pathetic and frivolous appeal from the trial court’s order enforcing an administrative summons for documents and records of income for taxable years 1982, 1983 and 1984 is entirely lacking in merit. 1 We have repeatedly warned, in opinions too numerous to collect here 2 , against the bringing of such frivolous appeals; and while we take no pleasure in punishing misguided persons such as the present appellant, such actions cannot be allowed to continue. We grant the Government’s motion for damages and double costs and remand for assessment of their amount.

AFFIRMED and REMANDED.

1

. Appellant contends, for illustration, that as a "Sovereign Texas citizen" she is "not the object nor the subject of the revenue laws.” Insofar as we can comprehend her remaining contentions, such as that of a right to be represented by

2

. See Stites v. United States, 746 F.2d 1085 (5th Cir.1984), and cases cited at 1086.

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OPINION

PER CURIAM:

This pathetic and frivolous appeal from the trial court’s order enforcing an administrative summons for documents and records of income for taxable years 1982, 1983 and 1984 is entirely lacking in merit. 1 We have repeatedly warned, in opinions too numerous to collect here 2 , against the bringing of such frivolous appeals; and while we take no pleasure in punishing misguided persons such as the present appellant, such actions cannot be allowed to continue. We grant the Government’s motion for damages and double costs and remand for assessment of their amount.

AFFIRMED and REMANDED.

1

. Appellant contends, for illustration, that as a "Sovereign Texas citizen" she is "not the object nor the subject of the revenue laws.” Insofar as we can comprehend her remaining contentions, such as that of a right to be represented by

2

. See Stites v. United States, 746 F.2d 1085 (5th Cir.1984), and cases cited at 1086.

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799 F.2d 229, 58 A.F.T.R.2d (RIA) 5790, 1986 U.S. App. LEXIS 30473, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-of-america-and-internal-revenue-service-officer-amelia-lerma-ca5-1986.

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