Unpublished Disposition, 921 F.2d 282 (9th Cir. 1990)

MEMORANDUM^** 

During the tax years 1977 through 1980, Defendant Horace Lee Noblitt failed to report to the IRS the gross income he received from his employment at Universal City Studios, Inc., even though the specific respective amounts were sufficient to require him to do so.¹  Consequently, a jury convicted him on four counts of failing to file income tax returns, in violation of 26 U.S.C. § 7203. Noblitt challenges his conviction on three grounds: as a resident of California, he is not subject to federal income tax liabilities; the district court lacked subject matter jurisdiction over this action; and he does not qualify as an "individual" or "person" within the meaning of the Internal Revenue Code. The law with respect to each of these claims is so well settled that repeating it here would serve no purpose. We affirm.

Further, we sanction Noblitt, pursuant to Fed. R. App. P. 38, for filing a frivolous appeal. It is within our discretion to impose double or single costs and reasonable attorney fees for such appeals. Olson v. United States, 760 F.2d 1003, 1005 (9th Cir. 1985); Gattuso v. Pecorella, 733 F.2d 709, 710 (9th Cir. 1984). We therefore impose double costs on Noblitt and attorney fees fixed at $500.00.

AFFIRMED.