Case: 24-60302 Document: 44-1 Page: 1 Date Filed: 12/09/2024

United States Court of Appeals for the Fifth Circuit United States Court of Appeals ____________ Fifth Circuit FILED No. 24-60302 December 9, 2024 ____________ Lyle W. Cayce Clerk Adolfo Sandor Montero, Petitioner—Appellant, versus Commissioner of Internal Revenue, Respondent—Appellee. ______________________________ Appeal from the Commissioner of Internal Revenue Agency No. 10587-22 ______________________________ Before King, Southwick, and Engelhardt, Circuit Judges.

Per Curiam:* After reviewing the parties’ briefs and the record, we find no reversible error.1 We Affirm. See 5th Cir. R. 47.6.

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

Montero has repeatedly made frivolous arguments before this court to evade paying income tax. See Montero v. Comm’r of Internal Revenue, No. 24-60190, 2024 WL 4491604, at *1 (5th Cir. Oct. 15, 2024) (per curiam); see also Montero v. Comm’r Internal Revenue, 354 F. App’x 173, 176 (5th Cir. 2009) (per curiam).