Legal Opinion
Thomas v. United States
Court of Appeals for the First Circuit
Decided March 16, 2004No. 03-1850PublishedCited by 1 opinion
1Per curiam
Pro se appellant Richard J. Thomas appeals from the district court’s decision denying his motions to quash certain summonses issued by the Internal Revenue Service (“IRS”) and partially enforcing such summonses. See Thomas v. United States, 254 F.Supp.2d 174 (D.Me.2003). We affirm for the following reasons and impose a sanction for the frivolous appeal.
I. The Appeal
In support of his challenge to the summonses, Thomas makes various contentions: that IRS personnel told him that he could determine his own tax liability; that certain codes in IRS documents showed that he had “fully paid” his…
2Cases cited5 opinions
- United States v. Ilario M.A. ZanninoCourt of Appeals for the First Circuit · 1990
- Bruce W. KEATING, Sr., Plaintiff, Appellant, v. SECRETARY OF HEALTH AND HUMAN SERVICES, Defendant, AppelleeCourt of Appeals for the First Circuit · 1988
- United States v. Richard Ocasio-RiveraCourt of Appeals for the First Circuit · 1993
- Marino v. BrownCourt of Appeals for the First Circuit · 2004
- Thomas v. United StatesDistrict Court, D. Maine · 2003
3Cited by1 opinion
- United States v. ThomasCourt of Appeals for the First Circuit · 2011