Wheeler v. Commissioner

PAUL KELLY, JR., Circuit Judge.

Petitioner-appellant Charles Raymond Wheeler, appearing pro se, appeals from an “order and decision” of the United States Tax Court that assessed a $3,854 deficiency in his income tax for tax year 2003, assessed an addition to tax of $765.45 for failing to file a return for tax year 2003, and ordered him to pay a $1,500 penalty for pursuing frivolous and groundless arguments and for maintaining the Tax Court proceedings primarily for delay. Respondent-appellee Commissioner of Internal Revenue (Commissioner) has filed in this court a motion for sanctions in the…