Non-filing tax returns - not fraud - frivolous argument

G to tax liability but a “formal determination that a taxpayer owes money.”Moran v. United States , 63 F.3d 663, 666 [76 AFTR 2d 95-6104] (7th Cir. 1995); see also Stevens v. United States, 49 F.3d 331, 336 [75 AFTR 2d 95-1387] (7th Cir. 1995). IRS regulations prohibit the agency from making this determination before notifying a taxpayer of an alleged deficiency or, if the taxpayer disputes the deficiency, before the Tax Court's decision becomes final. See26 U.S.C. § 6213(a). These regulations do not relieve Garber from tax liability.

The Commissioner has moved for sanctions against Garber. We agree that Garber's appeal is frivolous and therefore grant the motion and impose sanctions of $4,000, the presumptive sanction for filing a frivolous appeal in a tax case. See Szopa v. United States, 460 F.3d 884, 887 [98 AFTR 2d 2006-6083] (7th Cir. 2006).

AFFIRMED.

*
  After examining the briefs and the record, we have concluded that oral argument is unnecessary. Thus, the appeal is submitted on the briefs and the record.See Fed. R. App. P. 34(a)(2)(C).
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