United States Court of Appeals
Fifth Circuit
F I L E D
REVISED JULY 10, 2006
March 29, 2006
IN THE UNITED STATES COURT OF APPEALS
Charles R. Fulbruge III
FOR THE FIFTH CIRCUIT Clerk
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No. 05-60552
Summary Calendar
_____________________
RICHARD JOHN FLORANCE, JR.,
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee
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Appeal from the United States Tax Court
(11782-03 and 18209-03)
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Before KING, WIENER, and DeMOSS, Circuit Judges.
PER CURIAM:*
Proceeding pro se, Petitioner-Appellant Richard John Florance,
Jr. appeals adverse rulings of the United States Tax Court. We
note that, in addition to rulings against Florance on all
substantive issues, the Tax Court imposed sanctions grounded
primarily in the frivolousness of his cases and the actions he took
in prosecuting them. Now, in addition to seeking our affirmance of
the Tax Court in all respects, Respondent-Appellee Commissioner of
*
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this opinion should not be published and is not precedent except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.
Internal Revenue asks us to impose sanctions against Florance for
bringing a frivolous appeal.
Based on our review of the record on appeal, including the
rulings and reasoning of the Tax Court and its imposition of
sanctions, the operative facts, the appellate briefs of the
parties, and the technical revision by the Tax Court of its earlier
ruling, we conclude that the Tax Court correctly held in favor of
the Commissioner on all substantive matters as well as on
sanctions, and that Florance’s contentions there, as here, are
wholly without merit.
Turning to sanctions for a frivolous appeal, the Commissioner
has clearly made a case for their imposition, and Florance has
failed to file a response or opposition thereto. Noting the
sanctions already imposed by the Tax Court, and further noting that
Florance is before us pro se, we decline to assess further monetary
penalties. We do, however, order the Clerk of this Court to refuse
to accept for filing any further pleadings or other instruments
received from Florance or on his behalf without first obtaining the
authorization of a judge of this court.
AFFIRMED; ORDER ISSUED PROHIBITING FUTURE FILINGS.