United States v. Sean W. Mason

46 F.3d 1147 75 A.F.T.R.2d 95 -588 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Sean W. MASON, Defendant-Appellant. No. 94-55533. United States Court of Appeals, Ninth Circuit. Submitted Dec. 19, 1994. * Decided Jan. 10, 1995. Before: SNEED, D.W. NELSON and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Sean W. Mason appeals pro se the district court's order enforcing the Internal Revenue Service's ("IRS") summons requesting the production of documents relevant to Mason's federal income tax liability for the tax years 1989 and 1990. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. We also impose $1500.00 in sanctions on Mason for filing a frivolous appeal. 3 * Summons 4 Mason contends that the district court erred by enforcing the IRS's summons because (1) he is a "White Citizen of the State of California," and not a "citizen" of the United States subject to federal income taxes, (2) wages are not income,…