IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 97-60445
Summary Calendar
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ALBERT LYNN BARCROFT,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
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Appeal from the United States Tax Court
(21515-95)
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December 17, 1997
Before KING, HIGGINBOTHAM, and DAVIS, Circuit Judges.
PER CURIAM:*
This is an appeal from a decision of the Tax Court determining
that taxpayer Albert Lynn Barcroft was liable for income tax
deficiencies for the years 1992 and 1993 and for additions to tax
under I.R.C. §§ 6651 and 6654. Barcroft failed to file tax returns
for the years in question, and the Commissioner determined his
income tax liabilities based primarily on information returns
*
Pursuant to 5TH CIR. R. 47.5, the court has determined that
this opinion should not be published and is not precedent except
under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
submitted by a third party. The Tax Court sustained the
deficiencies because Barcroft admitted receiving the income; he
devoted his efforts in the Tax Court principally to raising tax
protestor arguments that have been repeatedly rejected by the
courts. On appeal, Barcroft challenges the administrative
procedures and the procedures in the Tax Court. He asserts that
the Tax Court lacked jurisdiction over this case because the
substitute returns prepared by the Internal Revenue Service and the
notice of deficiency were not signed and because the IRS failed to
summon his books and records prior to issuing the notice of
deficiency. Barcroft also challenges the constitutionality of
placing the burden of proof on him and requiring him to respond to
the Commissioner’s discovery request. Barcroft’s arguments are
meritless; indeed, they are frivolous. This appeal is,
accordingly, DISMISSED. 5th Cir. R. 42.2.
The Commissioner has filed a Motion for Imposition of
Sanctions against Barcroft for bringing a frivolous appeal. The
motion is GRANTED in part and Barcroft is assessed double costs.
Fed. R. App. P. 38.
Appeal DISMISSED; Commissioner’s motion for sanctions GRANTED
in part; all other pending motions are DENIED.
2