Raymond F. Dixon v. Commissioner of Internal Revenue, Respondent-appellee, 836 F.2d 546 (4th Cir. 1987)

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US Court of Appeals for the Fourth Circuit - 836 F.2d 546 (4th Cir. 1987) Submitted Sept. 30, 1987. Decided Dec. 15, 1987

Raymond F. Dixon, appellant pro se.

Roger Milton Olsen, Michael Lee Paup, U.S. Department of Justice, Fred T. Goldberg, Internal Revenue Service, for appellee.



Raymond F. Dixon appeals from a tax court decision upholding an IRS deficiency determination and imposing sanctions for maintaining a frivolous action. We affirm.

Dixon forwards two arguments in this Court: (i) that he was unconstitutionally denied a right to a jury trial before the tax court, and (ii) that the tax court's sanction was improper because he was simply exercising his constitutional right to litigate.

These arguments are manifestly frivolous. The Seventh Amendment does not secure a right to a jury trial in the tax court. Funk v. Commissioner 687 F.2d 264, 266 (8th Cir. 1982). There is, likewise, no constitutional right to litigate frivolous claims. Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir. 1985). We therefore approve the tax court's imposition of the penalty provided for by 26 U.S.C. § 6673.

Moreover, because this appeal also is frivolous, we award the government attorneys' fees and double costs incurred on appeal. See 28 U.S.C. § 1912 and Fed. R. App. P. 38. The amount of $1,500 requested by the United States in lieu of particularized fees and costs is approved.* 

We dispense with oral argument because this appeal is frivolous, and affirm the tax court's judgment.



We note that this Court has awarded lump sum sanctions in Peeples v. Commissioner, No. 87-1053 (4th Cir. Sept. 23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 861241 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188 (4th Cir. Dec. 29, 1986) (unpublished); Jensen v. United States, No. 86-1504 (4th Cir. June 25, 1986) (unpublished), motion for accounting and cert. denied, --U.S. ---, 55 U.S.L.W. 3278 (Oct. 20, 1986)