Case: 22-60658 Document: 00516731229 Page: 1 Date Filed: 04/28/2023

United States Court of Appeals for the Fifth Circuit ____________ United States Court of Appeals Fifth Circuit No. 22-60658 Summary Calendar FILED ____________ April 28, 2023 Lyle W. Cayce Marcus Quin Butler, Clerk Petitioner—Appellant, versus Commissioner of Internal Revenue, Respondent—Appellee. ______________________________ Appeal from a Decision of the United States Tax Court Tax Court No. 16660-22 ______________________________ Before Duncan, Oldham, and Wilson, Circuit Judges.

Per Curiam: * Marcus Quin Butler, Texas prisoner # 2353422, moves for leave to proceed in forma pauperis (IFP) on appeal from the Tax Court’s dismissal of his petition for lack of jurisdiction and its denial of his motion to vacate. To proceed IFP on appeal, Butler must demonstrate that he is a pauper and that

_____________________ * This opinion is not designated for publication. See 5th Cir. R. 47.5.

Case: 22-60658 Document: 00516731229 Page: 2 Date Filed: 04/28/2023

No. 22-60658

he will raise a nonfrivolous issue on appeal. See Carson v. Polley, 689 F.2d 562, 586 (5th Cir. 1982).

Butler’s brief identifies no error in the Tax Court’s rulings and contains no substantive arguments as to why his appeal is not frivolous. He has therefore abandoned any such arguments. See Yohey v. Collins, 985 F.2d 222, 225 (5th Cir. 1993); Brinkmann v. Dallas Cnty. Deputy Sheriff Abner, 813 F.2d 744, 748 (5th Cir. 1987). Because he has failed to identify any issue of arguable merit, Butler’s motion to proceed IFP is DENIED, and his appeal is DISMISSED as frivolous. See Carson, 689 F.2d at 586; see also 5th Cir. R. 42.2.