NONPRECEDENTIAL DISPOSITION To be cited only in accordance with Fed. R. App. P. 32.1

United States Court of Appeals For the Seventh Circuit Chicago, Illinois 60604

February 3, 2022

Before

DIANE S. SYKES, Chief Judge

MICHAEL B. BRENNAN, Circuit Judge

AMY J. ST. EVE, Circuit Judge

No. 20‐1306

SAMUEL WEGBREIT and ELIZABETH J. WEGBREIT, Appeal from the United States Tax Court. Petitioners‐Appellants, No. 7109‐13 v. Mary Ann Cohen, COMMISSIONER OF INTERNAL Judge. REVENUE, Respondent‐Appellee.

ORDER

In our opinion of December 29, 2021, we held that this tax appeal is “utterly frivolous” and ordered Attorney John E. Rogers, counsel for the appellants, to show cause why he should not be sanctioned under Rule 38 of the Federal Rules of Appellate Procedure. Wegbreit v. Comm’r, 21 F.4th 959, 964 (7th Cir. 2021). His response rehashes the arguments we already rejected and raises some new ones. No. 20‐1306 Page 2

Our conclusion has not changed. And we again note that Rogers was previously warned about the consequences of filing frivolous appeals. Id. (citing Sugarloaf Fund, LLC v. Comm’r, 953 F.3d 439, 441 (7th Cir. 2020)).

“The presumptive sanction for a frivolous tax appeal is $5,000.” Id. (citing Veal‐ Hill v. Comm’r, 976 F.3d 775 (7th Cir. 2020) (per curiam)). We therefore impose a sanction against Rogers in the amount of $5,000 to be paid to the clerk of this court within 14 days. Failure to comply will result in the imposition of a filing bar under In re Maurice, 69 F.3d 830, 835 (7th Cir. 1995), and Support Systems International, Inc. v. Mack, 45 F.3d 185, 186 (7th Cir. 1995).

SANCTION IMPOSED