Unpublished Disposition, 849 F.2d 1477 (9th Cir. 1988)
Annotate this CaseHarlan D. WOODS, Sr., Plaintiff-Appellant,v.Theron POLIVKA; William Connett; Robert Skibicki; L.A.Reed, et al., Defendants-Appellees.
No. 87-6063.
United States Court of Appeals, Ninth Circuit.
Submitted April 13, 1988.* Decided June 8, 1988.
Before SKOPIL, SCHROEDER and ALARCON, Circuit Judges.
MEMORANDUM**
Harlan D. Woods, pro se, appeals the district court's dismissal of his complaint for failure to state a claim against a number of Internal Revenue Service officers and employees. Woods alleged the defendants violated his constitutional rights by wrongfully determining, assessing and collecting the income taxes Woods failed to pay.
The district court must be affirmed. Woods' contention that he is not subject to income tax is frivolous. See Olson v. United States, 760 F.2d 1003 (9th Cir. 1985). Woods' argument that he was denied a jury trial by the court's order dismissing his complaint is also frivolous. See Id. at 1005. The district court did not abuse its discretion in sanctioning Woods in the amount of $200.00. Fed. R. Civ. P. 11. Because petitioner's contentions on appeal are patently frivolous, we award double costs to appellees pursuant to FRAP 38.
AFFIRMED.
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