Brian Timothy Brunner v. COMMISSIONER OF INTERNAL REVENUE On Appeal From the United States Tax Court (U.S.…

NOT PRECEDENTIAL
UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
NO. 04-4230
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BRIAN TIMOTHY BRUNNER,
Appellant
v.
COMMISSIONER OF INTERNAL REVENUE
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On Appeal From the United States Tax Court
(U.S. TC No. 03-5133)
Tax Judge: Honorable Robert A. Wherry, Jr.
_______________________________________
Submitted Under Third Circuit LAR 34.1(a)
July 8, 2005
Before: ALITO, SMITH and COWEN, Circuit Judges
(Filed July 21, 2005 )
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OPINION
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PER CURIAM
Brian Timothy Brunner appeals pro se the decision of the United States Tax Court

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in favor of the appellee, the Commissioner of Internal Revenue (“Commissioner”). We
will affirm.
Brunner received over $63,000 in income in 1997, but did not file an income tax
return. Brunner did not respond to delinquency notices sent to him in 1999, requesting
that he file a return for the 1997 tax year. On December 30, 2002, the Commissioner
issued a notice of deficiency determining that Brunner had a tax deficiency of $13,504.
The Commissioner also determined additions to tax. Brunner petitioned the Tax Court
for a redetermination of the deficiency and additions to tax asserting, inter alia, that the
requirement that he file a tax return violates the Fourth, Fifth, Ninth, and Thirteenth
Amendments, and exceeds Congress’ authority under the Sixteenth Amendment. The
Tax Court rejected Brunner’s arguments, sustained the deficiency amount determined by
the Commissioner, and upheld the penalties for failure to file returns and to make
estimated tax payments. The Tax Court also imposed a $1,000 penalty.
Brunner does not dispute that he received the wages, interest, and distributions
reflected in the notice of deficiency. Nor does he contest the accuracy of the
Commissioner’s deficiency determinations, including calculations of additions to tax.
Rather, Brunner challenges the constitutionality of the tax filing requirement. We agree
with the Tax Court’s evaluation of Brunner’s arguments as frivolous, and no extended
discussion is necessary. See Crain v. Commissioner, 737 F.2d 1417, 1417-18 (5th Cir.
1984) (per curiam) (noting that there is “no need to refute these arguments with somber

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reasoning and copious citation of precedent; to do so might suggest that these arguments
have some colorable merit”). Under 26 U.S.C. § 6673(a)(1), the Tax Court may impose
on the taxpayer a penalty not in excess of $25,000, where, as here, it appears that the
taxpayer’s position in a tax liability dispute is frivolous or groundless. We discern no
abuse of discretion in the Tax Court’s imposition of sanctions.
We have considered all of Brunner’s arguments and conclude that they are without
merit. Accordingly, we will affirm the judgment of the Tax Court. Appellees’ motion for
sanctions is denied.

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