Defendants-Appellants Marc A. Clampitt and Kelley R. Clampitt, husband and *338 wife, proceeding pro se, appeal the summary judgment rendered by the district court, holding income taxes to be due and owing to Plaintiff-Appellee United States of America. We affirm.

It is obvious to this court as it surely was to the district court from the strongly stated, fervently expressed beliefs and opinions of the pro se appellants that they reject out of hand the positions taken by the Internal Revenue Service (IRS) regarding their liability for United States income taxes. It is equally obvious to this court that the 'pro se appellants, as taxpayers, have received all the process to which they are due and that, in the end, the adverse rulings that they appeal here are eminently correct, proper, and lawful. Indeed, were it not for the fact that these appellants are pro se and thus the beneficiaries of a degree of leniency and flexibility from this court, we might be inclined to impose sanctions for a frivolous appeal pursuant to Federal Rules of Appellate Procedure 38, as this appeal has no merit in fact or in law. We therefore caution appellants to refrain from taking any forther steps m this litigation that might be & deemed multiplicitous, contumacious, or otherwise frivolous, lest they incur sanctions therefor. The judgment of the district court and all orders issued therein are, in all respects,

AFFIRMED.