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17-3348 - Robert Orth v. CIR


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17-3348 - Robert Orth v. CIR
June 20, 2018
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Filed Nonprecedential Disposition PER CURIAM. Because this appeal is frivolous, we AFFIRM the decision of the Tax Court and direct Orth to show cause within 14 days why sanctions should not be imposed under Rule 38 of the Federal Rules of Appellate Procedure. See Szopa v. United States, 460 F.3d 884, 887 (7th Cir. 2006) (establishing that $4,000 is the presumptive sanction for a tax appeal of this type). Diane P. Wood, Chief Judge; Joel M. Flaum, Circuit Judge and Diane S. Sykes, Circuit Judge. [6932736-1] [6932736] [17-3348]