Margarito Martinez, Patricia Martinez v. Internal Revenue Service

This three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

This is an appeal from a district court order dismissing with prejudice plaintiffs’ tax refund suit.

Plaintiff taxpayers petitioned the district court for a refund of an income tax penalty imposed by the Commissioner of Internal Revenue pursuant to 26 U.S.C. § 6702 for filing their federal income tax return for fiscal year 1982 without providing…