U.S. Court of Appeals for the Fifth Circuit, 2024

Montero v. CIR

U.S. Court of Appeals for the Fifth Circuit · Decided December 9, 2024

Opinion

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. 1 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).

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