Sophie A. Szopa v. United States

EASTERBROOK, Circuit Judge.

Our first opinion, 453 F.3d 455 (7th Cir.2006), not only affirmed the district court’s decision but also concluded that the appeal is frivolous and granted the United States’ motion for sanctions. We expressed skepticism, however, about the Tax Division’s request to set the presumptive sanction in tax-protest cases at $8,000, which it says is $3,000 less than the average expense of handling frivolous appeals. We asked the parties to file additional memoranda concerning the legal services for which the United States must pay to defend such appeals. The government’s…