United States v. Sanders

ORDER

Frankie Sanders appeals from an order authorizing the United States to sell land he occupies and farms to satisfy liens for unpaid income tax, penalties, and interest. We affirm the judgment.

Sanders calls himself a “‘non-taxable’ American National” and asserts that he can “discontinue volunteering to file” federal tax returns. He has not filed a federal tax return since at least 1991 and has not paid any income tax from that period. In 1998 the IRS commenced an audit for tax years 1991 to 1997. Because Sanders refused to cooperate, the IRS relied on third-party information and…