Joseph A. Lefebvre v. Commissioner of Internal Revenue

Joseph A. Lefebvre, pro se, appeals the Tax Court’s dismissal of his petition which sought a redetermination of tax deficien cies and additions to his 1981 federal personal income tax. He also appeals the Tax Court’s award of $600 in damages to the United States pursuant to 26 U.S.C. § 6673. The government seeks the imposition of sanctions against the taxpayer on the grounds that this appeal is frivolous. We affirm the Tax Court’s dismissal of Lefebvre’s petition, assess double costs in favor of the government, and warn that future similar unmeritorious pro se appeals risk the imposition of…