Israel v. Internal Revenue Service

Kenneth L. and Dee Ann Israel appeal from the district court’s 1 dismissal of their civil action against the Commissioner of the Internal Revenue Service and the denial of their postjudgment motions. The government has filed a motion for sanctions to partially cover its expenses in defending this suit; it seeks sanctions in the amount of $8,000 for defending a frivolous appeal. Appellants have filed a motion against sanctions, repeating many of their arguments about jurisdiction and sovereignty.

After de novo review, see LeMay v. U.S. Postal Serv., 450 F.3d 797, 799 (8th Cir. 2006), we…