Williams v. CIR

Case: 24-60525 Document: 53-1 Page: 1 Date Filed: 08/07/2025

United States Court of Appeals for the Fifth Circuit ____________ United States Court of Appeals Fifth Circuit FILED No. 24-60525 August 7, 2025 ____________

Lyle W. Cayce Anthony Dwayne Williams, Clerk

Petitioner—Appellant, versus

Commissioner of Internal Revenue,

Respondent—Appellee. ______________________________

Appeal from the Tax Court, Internal Revenue Service Agency No. 10275-23L ______________________________

Before Jones and Graves, Circuit Judges, and Rodriguez, District Judge. *

Per Curiam: **

Pro se petitioner Anthony Dwayne Williams appeals the final decision of the Tax Court granting summary judgment to the Commissioner of the Internal Revenue Service, sustaining the seizure of his state tax refund in partial satisfaction of a previous frivolous tax submission penalty of $5,000 pertaining to his 2015 return, and imposing a $2,500 sanction. See 26 U.S.C. Case: 24-60525 Document: 53-1 Page: 2 Date Filed: 08/07/2025

No. 24-60525

§§ 6702(a), 6673(a)(1). This court has considered this appeal on the basis of the briefs, the administrative record, and the applicable law. Having done so, the order of the Tax Court is AFFIRMED.