Interesting decision yesterday out of the Fifth Circuit involving tax protestor-attorney Leonard John Gittinger III and his wife.  In 1996, Gittinger refused to pay taxes on the ground that wages are not income, and lost in the Tax Court and the Fifth Circuit (which characterized Gittinger’s argument as "completely and utterly frivolous").  Gittinger then refused to file tax returns for 1997-2001 and made the same tax protestor arguments.  The Tax Court again rejected his claims, calling them "tax protestor rhetoric."  The Fifth Circuit called his arguments "frivolous and groundless." (Sample:  "Mr. Gittinger contends that the notice was defective because it did not include the “III” designation. He makes this argument despite the fact that the notice (1) had his social security number on it, (2) was addressed to “Leonard J. Gittinger,” and (3) was sent to his address.")  Gittinger v. Commissioner, No. 04-61118 (5/9/06).  The Fifth Circuit assessed sanctions of $6,000.