Howard E. Forman Maria D. Forman v. Commissioner Internal Revenue Service

1 F.3d 1246 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Howard E. FORMAN; Maria D. Forman, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70845. United States Court of Appeals, Ninth Circuit. Submitted July 21, 1993. * Decided Aug. 3, 1993. Before BROWNING, TANG and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Howard E. Forman and Maria D. Forman appeal pro se the tax court's dismissal for failure to state a claim upon which relief can be granted of their petition for dismissal of deficiencies imposed against them by Commissioner of Internal Revenue (Commissioner) for the tax years 1985 through 1989. The tax court also imposed a $5,000 penalty on the Formans under 26 U.S.C. 6673(a). We have jurisdiction under 26 U.S.C. Sec. 7482 , and we affirm both the dismissal and the imposition of the penalty. We also impose $1,500 damages as a sanction against the Formans for filing a frivolous appeal. 3 We review de novo the tax court's…