Marvin D. Miller v. United States of America and Internal Revenue Service

Marvin Miller is a tax protester whose persistence in pursuing meritless constitutional claims through the use of the judicial review mechanism for penalty assessments under the frivolous tax return provision of 26 U.S.C. § 6702 caused the district court to sanction him $1500 for costs and attorneys’ fees under Rule 11 of the Federal Rules of Civil Procedure. The court also enjoined Miller from filing such claims in the future without first obtaining leave of court, 669 F.Supp. 906. Miller has brought this pro se appeal from the district court’s denial of his motion to reconsider these…