United States v. Thomas Lee Goldman

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 00-1560
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Ruth A. Gottman, *
*
Appellant, *
*
v. *
*
Commissioner of Internal Revenue *
Service, *
*
Appellee. *
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Petition for Review of
No. 00-1561 an Order of the Commissioner
___________ of the Internal Revenue Service.
Neil E. Gottman, *
* [UNPUBLISHED]
Appellant, *
*
v. *
*
Commissioner of Internal Revenue *
Service, *
*
Appellee. *
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Submitted: August 31, 2000
Filed: September 13, 2000
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1The Honorable Mary Ann Cohen, Chief Judge, United States Tax Court.
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Before RICHARD S. ARNOLD, HANSEN, and BYE, Circuit Judges.
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PER CURIAM.
Neil E. Gottman and Ruth A. Gottman seek review of the tax court’s1 orders
dismissing their respective petitions and entering deficiencies as determined by the
Commissioner. The Gottmans argue that requiring them to file tax returns signed under
penalty of perjury violates their Fifth Amendment privilege against self-incrimination.
After reviewing the record and the parties’ briefs, we conclude that the tax court
properly dismissed the Gottmans’ petitions for failure to state a claim. We also grant
the Commissioner’s motion for sanctions, see Fed. R. App. P. 38, because the
Gottmans’ argument on appeal has been rejected repeatedly, see, e.g., Boomer v.
United States, 755 F.2d 696, 697 (8th Cir. 1985) (per curiam); United States v.
MacLeod, 436 F.2d 947, 951 (8th Cir.) (“The statutory requirement to file an income
tax return does not violate a taxpayer’s right against self-incrimination.”), cert. denied,
402 U.S. 907 (1971).
Accordingly, we affirm the tax court’s orders, and award damages in the amount
of $500 plus costs to the Commissioner.

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A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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