For Obvious Frivolous Tax Appeals, the Tax Court Can Make the Taxpayer Pay

The 9th Circuit Court of Appeals just made a taxpayer put his money where his mouth was. The Court of Appeals upheld the US Tax Court’s sanction of $2,000 for a frivolous tax appeal. In Rkyskamp v. Commissioner of Internal Revenue, Docket No. 6595, the taxpayer filed a US Tax Court petition to challenge tax…