$8,000 in Sanctions for TP Appeal in CA5

[jcolvin2]

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 08-61046
Summary Calendar
LOUTO J BRAQUET, JR,
Petitioner-Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee
Appeal from the United States Tax Court
No. 13071-08
Before JOLLY, BENAVIDES, and HAYNES, Circuit Judges.
PER CURIAM:*
Appellant Louto J. Braquet, Jr. purports to raise twenty-four issues for our
review, including challenges to nine Tax Court rules, the authority of the Tax
Court’s chief judge to appoint special trial judges under 26 U.S.C. § 7443A, the
resulting authority of the special trial judge, various clerical and administrative
actions regarding his petition in Tax Court, and, finally, the Tax Court’s
dismissal of his petition disputing the Commissioner’s notice of deficiency.

Braquet’s numerous objections to Tax Court procedures are frivolous, and
provide no basis for relief. His challenge to the notice of deficiency, dismissed
by the Tax Court, is premised upon long-discredited theories of law and
“‘shopworn arguments characteristic of tax-protestor rhetoric that [have] been
universally rejected by this and other courts.’” Stearman v. Comm’r, 436 F.3d
533, 537 (5th Cir. 2006) (citation omitted). “We perceive no need to refute these
arguments with somber reasoning and copious citation of precedent; to do so
might suggest that these arguments have some colorable merit.” Crain v.
Comm’r, 737 F.2d 1417, 1417 (5th Cir. 1984). They manifestly do not.
Accordingly, we affirm the Tax Court’s order dismissing Braquet’s petition.

We also deny Braquet’s “Motion to Strike 28 U.S.C. §§ 711 and 956, FED.
R. APP. P. 27(b), and 5th CIR. R. 27,” which attempts to challenge this Court’s
administrative handling of his appeal. Braquet alleges no prejudice from the
orders issued in this case, and raises no basis for relief, so his motion is denied.

Finally, we consider the Commissioner’s motion for sanctions pursuant to
28 U.S.C. § 1912 and Rule 38 of the Federal Rules of Appellate Procedure. In his
appeal and subsequent motion to strike, Braquet concedes that his theory of
income tax avoidance has been repeatedly and completely rejected by this Court.
See, e.g., Stearman, 436 F.3d at 537-38; Tello v. Comm’r, 410 F.3d 743, 744 (5th
Cir. 2005). His remaining arguments, laced with invective directed at appellees,
the Tax Court, and this Court, reflect a general contempt and defiance of the
Court’s authority and include a number of baseless accusations of criminal
conduct. To countenance this abusive conduct and frivolous legal posture would
be to invite Braquet and future litigants to repeat it. We have observed that
“[w]asteful and dilatory appeals unjustifiably consume the limited resources of
the judicial system: ‘While judges, staff and support personnel have expended
energy to dispose of this meritless appeal, justice has been delayed for truly
deserving litigants.’” Stearman, 436 F.3d at 540 (quoting Foret v. S. Farm
Bureau Life Ins. Co., 918 F.2d 534, 539 (5th Cir. 1990)). We agree with the
Commissioner that a lump-sum sanction of $8,000, in lieu of calculating the
costs and attorney’s fees it incurred in responding to Braquet’s appeal, is
appropriate.

We AFFIRM the Tax Court’s order dismissing Braquet’s petition, DENY
his motion to strike, and GRANT the Commissioner’s motion for sanctions in the
amount of $8,000 for persisting in this frivolous appeal.

[Nikki]

He should appeal again based on diplomatic immunity

NOTICE OF APPOINTMENT TO OFFICE

Secretary of the Interior

Notice to all officials of the Interim Government:

Pursuant to the Plans and Powers of June 28, 2003 the Office of the President proudly appoints Louto Braquet, Jr. to the position of Secretary of Secretary of the Interior.

Secretary Braquet will leave the position of Chief of Staff to accept this appointment. He is also the County Coordinator for Harris County. Secretary Braquet comes to the position of Secretary of the Interior with management, engineering and scientific skills. He is employed at Mission Control at NASA.

Secretary Braquet has worked hard for the Republic of Texas offering his service to several
council and cabinet members during the past few years. With statesmen of his caliber, offering tireless sacrifice for the people of Texas, we will with honor, integrity, and professionalism make great strides towards our goal of independence.

We welcome Secretary Louto Braquet, Jr. to the Cabinet as Secretary of the Interior.

[Quixote]

He's the "Secretary of Secretary of the Interior". In addition to management, engineering and scientific skills, he must have typing and shorthand skills as well. They served him well when he had to file all those motions with the Tax Court, including "MOTION by petr. to strike IRC Sec. 7443A".

[cynicalflyer]

Debtor: BRAQUET,LOUTO J
Filing Date: 10/25/2007
Amount: $54,596
FEDERAL TAX LIEN Filing Number: 20070642737
Filing Date: 10/25/2007
Book/Page: 05125/1299
Filing Office: HARRIS COUNTY CLERK-HOUSTON, TX
Creditor: INTERNAL REVENUE SERVICE

Debtor: BRAQUET,LOUTO J
Filing Date: 3/27/2006
Amount: $108,293
FEDERAL TAX LIEN Filing Number: Z181351
Filing Date: 3/27/2006
Book/Page: 01955/0351
Filing Office: HARRIS COUNTY CLERK-HOUSTON, TX
Creditor: IRS

[Famspear]

See also:

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