Court of Appeals for the Fourth Circuit August 5, 1985, 85-1243, 85-1379 (John Randolph Peeples, Jr. v. Commissioner of Internal Revenue, John R. Peeples, Jr. v. United States)

PER CURIAM:

John R. Peeples, Jr., a “tax protester,” appeals from a Tax Court decision upholding an Internal Revenue Service (IRS) deficiency determination for taxable years 1980 and 1981 and a district court decision sustaining a $500 civil penalty assessed as a result of Peeples’ 1982 tax return. The cases have been consolidated for this appeal.