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JONES v. C.I.R.

No. 02-60964. Summary Calendar.

338 F.3d 463 (2003)

Doyle JONES; Veronica Jones, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 25, 2003.

Attorney(s) appearing for the Case

Doyle Jones, Arlington, TX, pro se.

Veronica Jones, Arlington, TX, pro se.

Karen G. Gregory, Teresa Ellen McLaughlin, U.S. Dept. of Justice, Tax Div., Charles Casazza, Clerk, U.S. Tax Court, B. John Williams, Jr., IRS, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept.of Justice, Washington, DC, for Respondent-Appellee.

Before HIGGINBOTHAM, SMITH and CLEMENT, Circuit Judges.

PER CURIAM:

Taxpayers challenge the Tax Court's order granting summary judgment to the Commissioner of Internal Revenue ("Commissioner") and allowing collection activity to proceed. The Taxpayers' legal arguments, including their attempt to avoid paying income tax, and their attacks on the IRS' procedures are, for the most part, frivolous. We AFFIRM.

I. FACTS AND PROCEEDINGS

Doyle and Veronica Jones ("Taxpayers") filed joint income tax returns for...

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