Wheeler v. Comm'r, 521 F.3d 1289 (10th Cir. 2008). · Go Syfert
Wheeler v. Comm'r, 521 F.3d 1289 (10th Cir. 2008). Cases Citing This Book View Copy Cite
393 citation events (353 in the last 25 years) across 6 distinct courts.
Strongest positive: LaFaver Fiberglass Corporation v. Hampton Harold Price (bap10, 2026-05-19)
Treatment trajectory · 2008 → 2026 · click a year to view as-of
2008 2017 2026
Top citers, strongest first. 50 distinct citers. How cited ↗
discussed Cited as authority (verbatim quote) LaFaver Fiberglass Corporation v. Hampton Harold Price
10th Cir. BAP · 2026 · signal: see also · quote attribution · 1 verbatim quote · confidence high
issues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived
discussed Cited as authority (verbatim quote) Desiree Myrum v. Anthony Michaels
10th Cir. BAP · 2026 · signal: see also · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived
discussed Cited as authority (verbatim quote) Chiles v. Salazar
10th Cir. · 2024 · signal: see · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.
discussed Cited as authority (verbatim quote) United States v. Pickard
10th Cir. · 2020 · quote attribution · 1 verbatim quote · confidence high
e will not consider the arguments raised for the first time in his reply brief.
discussed Cited as authority (verbatim quote) Lunt v. Nationstar Mortgage
10th Cir. · 2020 · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.
discussed Cited as authority (verbatim quote) Leon v. Summit County
10th Cir. · 2018 · signal: see · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.
discussed Cited as authority (verbatim quote) White v. Wycoff
10th Cir. · 2017 · signal: see · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived, and we will not consider the arguments raised for the first time in his reply brief.
examined Cited as authority (verbatim quote) United States v. Williams (4×) also: Cited as authority (rule), Cited "see"
10th Cir. · 2015 · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.
discussed Cited as authority (quoted) United States v. Medina
10th Cir. · 2019 · signal: see · quote attribution · 1 verbatim quote · confidence high
ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived, and we will not consider the arguments raised for the first time in his reply brief.
discussed Cited as authority (rule) Borsody v. Frontier Heritage Communities
10th Cir. · 2026 · confidence medium
In any event, assertions “raised by an appellant for the first time on appeal in a reply brief are generally deemed waived,” and so “we will not consider the arguments [Ms. Borsody] raised for the first time in h[er] reply brief.” Wheeler v. C.I.R., 521 F.3d 1289, 1291 (10th Cir. 2008). 17 Appellate Case: 25-3205 Document: 17 Date Filed: 06/15/2026 Page: 18 IV Ms. Borsody next argues the district court erred by denying her leave to amend the complaint under Rule 15(a)(2).
discussed Cited as authority (rule) Kinkennon v. Social Security Administration
D.N.M. · 2025 · confidence medium
Mark, Inc. v. Kerr-McGee Corp., 565 F.3d 753 , 768 n. 7 (10th Cir. 2009); Wheeler v. Comm'r, 521 F.3d 1289, 1291 (10th Cir. 2009) (issues raised for the first time in a reply brief are generally deemed waived). concluded that a moderate limitation in bending and squatting resulted in only occasional bending and squatting, while concluding that a moderate limitation in sitting, standing, and walking resulted in light work which requires “a good deal of walking or standing” or “sitting most of the time.” Id.
discussed Cited as authority (rule) Uckerman v. Kijakazi
D. Utah · 2024 · confidence medium
The court generally will not address an argument raised by a plaintiff for the first time in a reply brief.3 This rule is applicable to social security cases4, which is consistent with other appellate matters, because “[t]he ‘trial’ has already occurred at the agency level, and the district 1 ECF No. 22. 2 Motion p. 2. 3 Wheeler v. Comm’r, 521 F.3d 1289, 1291 (noting that generally issues raised for the first time in a reply brief are not considered); United States v. Redcorn, 528 F.3d 727 , 738 n.4 (10th Cir. 2008) (citing Hanh Ho Tran v. Trustees of State Colls. in Colo., 355 F.3d 12…
discussed Cited as authority (rule) Allen v. Payne
10th Cir. · 2023 · confidence medium
Setting aside the rule that new arguments generally may not be presented in reply, Wheeler v. Comm'r, 521 F.3d 1289, 1291 (10th Cir. 2008), we find we do not need to reach a conclusion as to the first Dodson factor for either claim, since Mr. Allen’s failure to meet other Dodson factors necessarily proves fatal to his claims, see Santucci v. Commandant, U.S. Disciplinary Barracks, 66 F.4th 844 , 857 (10th Cir. 2023). 8 Appellate Case: 23-3138 Document: 010110962359 Date Filed: 12/04/2023 Page: 9 Santucci, 66 F.4th at 875 (“[I]t [was] not the duty of the civil courts simply to repeat that p…
cited Cited as authority (rule) Olsen v. CIR
10th Cir. · 2022 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited as authority (rule) Milatz v. Commissioner of the Social Security Administration
W.D. Okla. · 2022 · confidence medium
First, Plaintiff cannot raise a new issue in a reply brief. , 521 F.3d 1289, 1291 (10th Cir. 2009) (issues raised for the first time in a reply brief are generally deemed waived).
discussed Cited as authority (rule) Silva v. United States (2×) also: Cited "see"
10th Cir. · 2021 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th 5 Cir. 2008).
discussed Cited as authority (rule) Carlson v. U.S. Department of Energy
10th Cir. · 2021 · confidence medium
Only in his reply brief does Carlson argue against the court’s Rule 60(b)(1) order, and we will not consider arguments that first appear in his reply brief, see Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited as authority (rule) Magana Arias v. Barr
10th Cir. · 2020 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
discussed Cited as authority (rule) Medina v. Catholic Health Initiatives
10th Cir. · 2017 · confidence medium
Although obliquely raised in her reply brief, "issues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.” Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited as authority (rule) Laratta v. Foster
10th Cir. · 2017 · confidence medium
Further, "issues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.” Wheeler v. Comm'r, 521 F.3d 1289, 1291 (10th Cir. 2008). 4 .
cited Cited as authority (rule) United States v. Henry
10th Cir. · 2017 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
discussed Cited as authority (rule) Ewing v. DoubleTree DTWC, LLC
10th Cir. · 2016 · confidence medium
To the extent Plaintiff tries to develop in her reply brief the reasons why the district court erred in excluding the Garcia and Cottle Declarations, her efforts are futile: ‘‘[I]ssues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived.” Wheeler v. CIR, 521 F.3d 1289, 1291 (10th Cir. 2008); see also Hill v. Kemp, 478 F.3d 1236, 1251 (10th Cir. 2007) (noting that the Court is not compelled to "pursue late and undeveloped arguments”).
cited Cited as authority (rule) United States v. Henry
10th Cir. · 2016 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
discussed Cited as authority (rule) Chandler v. Commissioner
10th Cir. · 2016 · confidence medium
DISCUSSION We review “tax court decisions ‘in the same manner and to the same extent as decisions of the district courts in civil ac *696 tions tried without a jury.’” Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008) (quoting Kurzet v. Comm’r, 222 F.3d 830, 833 (10th Cir. 2000)).
cited Cited as authority (rule) Spurlock v. Wagner
10th Cir. · 2016 · confidence medium
See, e.g., Richison v. Ernest Grp., Inc., 634 F.3d 1123, 1127 (10th Cir. 2011); Wheeler v. Comm’r of Internal Revenue, 521 F.3d 1289, 1291 (10th Cir. 2008).
discussed Cited as authority (rule) Simmons v. Colvin
10th Cir. · 2015 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir.2008), This rule applies in social security cases as in other contexts, See, e.g., Mays v. Colvin, 739 F.3d 569 , 576 n. 3 (10th Cir.2014), Mr. Simmons has given us no reason *515 to depart from this settled rule and we therefore do not address any new points raised in the letter he submitted in reply to the government’s answer brief. 3 .
cited Cited as authority (rule) McNeil v. Commissioner of Internal Revenue Service
10th Cir. · 2012 · confidence medium
See 26 U.S.C. § 7482 (c); Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir.2008) (holding court of appeals has discretion to award damages, a frivolous-appeal penalty, and costs against taxpayer).
discussed Cited as authority (rule) Shellito v. Commissioner
10th Cir. · 2011 · confidence medium
A. “We review the Tax Court’s factual findings under the clearly erroneous standard and review its legal conclusions de novo.” Wheeler v. Comm’r., 521 F.3d 1289, 1291 (10th Cir.2008) (further quotation omitted).
discussed Cited as authority (rule) Shellito v. CIR
10th Cir. · 2011 · confidence medium
A. “We review the Tax Court’s factual findings under the clearly erroneous standard and review its legal conclusions de novo.” Wheeler v. Comm’r., 521 F.3d 1289, 1291 (10th Cir. 2008) (further quotation omitted).
cited Cited as authority (rule) Lewis v. Sandoval
10th Cir. · 2011 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir.2008).
cited Cited as authority (rule) United States v. Harrell
10th Cir. · 2011 · confidence medium
Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir.2008).
cited Cited as authority (rule) United States v. Smith
10th Cir. · 2010 · confidence medium
Wheeler v. Comm’r Internal Revenue, 521 F.3d 1289, 1291 (10th Cir.2008).
cited Cited as authority (rule) Graham v. Hartford Life & Accident Insurance
10th Cir. · 2009 · confidence medium
Because "issues raised by an appellant for the first time in a reply brief are generally deemed waived,” Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir.2008), we will not consider this argument.
discussed Cited as authority (rule) Bachman v. Commissioner
10th Cir. · 2008 · confidence medium
Although we have discretion to award a sanction for a frivolous appeal such as this one, we conclude that the Commissioner has not provided “adequate factual support for the $8,000 lump sum he requests.” See Wheeler v. Comm’r, 521 F.3d 1289, 1291-92 (10th Cir.2008); see also Wheeler v. Comm’r, 528 F.3d 773, 784 (10th Cir.2008) (discussing first Wheeler decision).
cited Cited "see" Colette Branch
Tax Ct. · 2026 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207–08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" Mark L. Fussell
Tax Ct. · 2025 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207–08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" Sedillos v. Social Security Administration
D.N.M. · 2025 · signal: see · confidence high
See Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited "see" Sedillos v. Social Security Administration
D.N.M. · 2025 · signal: see · confidence high
See Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited "see" Sedillos v. Social Security Administration
D.N.M. · 2025 · signal: see · confidence high
See Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
cited Cited "see" Stewart Weston
Tax Ct. · 2025 · signal: see · confidence high
I.R.C. § 6654(d)(1)(B) and (C); see Wheeler v. Commissioner, 127 T.C. 200 , 210– 11 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" Talton v. Commissioner, SSA
10th Cir. · 2024 · signal: see · confidence high
See Wheeler v. Comm’r, 521 F.3d 1289, 1291 (10th Cir. 2008).
discussed Cited "see" Uckerman v. Kijakazi
D. Utah · 2024 · signal: see · confidence high
Turning to the heart of the matter, “RFC is an assessment of an individual's ability to do sustained work-related physical and mental activities in a work setting on a regular and continuing basis.”16 “The determination of RFC is an administrative assessment, based upon all the evidence of how the claimant's impairments and related symptoms affect her ability to perform work-related activities.”17 “The final responsibility for determining RFC rests with the 12 Memorandum Decision and Order dated February 5, 2024, p. 1 (quoting Defendant’s motion p. 2). 13 Memorandum Decision and Or…
discussed Cited "see" Lawrence Leroy Henry (2×)
Tax Ct. · 2024 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 211–12 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" William E. Frazier & Mary A. Frazier
Tax Ct. · 2024 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207–08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008); Higbee, 116 T.C. at 447.
discussed Cited "see" Lance C. Standifird (2×)
Tax Ct. · 2024 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 211–12 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
discussed Cited "see" Paulette Thompson & Johnnie L. Thompson (2×)
Tax Ct. · 2024 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 211–12 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" William E. Frazier & Mary A. Frazier
Tax Ct. · 2024 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207–08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008); Higbee, 116 T.C. at 447.
cited Cited "see" John Peter Zaimes
Tax Ct. · 2023 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207– 08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008); Higbee v. Commissioner, 116 T.C. 438 , 447 (2001); 21B Charles Alan Wright & Arthur R.
cited Cited "see" Robert R. Doggart
Tax Ct. · 2023 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 207–08 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
cited Cited "see" Tyrone Burnett
Tax Ct. · 2023 · signal: see · confidence high
See Wheeler v. Commissioner, 127 T.C. 200 , 208–10 (2006), aff’d, 521 F.3d 1289 (10th Cir. 2008).
Retrieving the full opinion text from the archive…
Charles Raymond WHEELER, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
07-9005.
Court of Appeals for the Tenth Circuit.
Apr 10, 2008.
521 F.3d 1289
Charles Raymond Wheeler, Pro Se., Richard T. Morrison, Acting Assistant Attorney General, Richard Farber, Teresa T. Milton, Attorneys, Tax Division, Department of Justice, Washington, D.C., for RespondenL-Appellee.
Kelly, McKay, Anderson.
Cited by 349 opinions  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 61%
Citer courts: Tenth Circuit (1)
PAUL KELLY, JR., Circuit Judge.

Petitioner-appellant Charles Raymond Wheeler, appearing pro se, appeals from an “order and decision” of the United States Tax Court that assessed a $3,854 deficiency in his income tax for tax year 2003, assessed an addition to tax of $765.45 for failing to file a return for tax year 2003, and ordered him to pay a $1,500 penalty for pursuing frivolous and groundless arguments and for maintaining the Tax Court proceedings primarily for delay. Respondent-appellee Commissioner of Internal Revenue (Commissioner) has filed in this court a motion for sanctions in the amount of $8,000, arguing that this appeal is also frivolous. Mr. Wheeler has filed a response in opposition to the Commissioner’s motion for sanctions.

Having thoroughly reviewed the parties’ arguments and the record, we agree that the appeal is frivolous, affirm the decision of the Tax Court, and deny the Commissioner’s motion for sanctions.

I

Mr. Wheeler failed to file an income tax return for tax year 2003 and did not make any payments of estimated tax for that year. The Commissioner issued a notice of deficiency asserting that Mr. Wheeler received taxable income during 2003 and was liable for income tax in the amount of $9,054.70, plus penalties. See R., Doc. 1, Ex. A at 1, 3.

Mr. Wheeler filed a petition in the Tax Court for a redetermination of the deficiency. Among numerous unintelligible arguments, he also argued that he was not required to file a tax return because the 1040 tax form violates the Paperwork Reduction Act and that the notice of deficiency was invalid because it did not set forth the statutes under which the taxes were due.

Mr. Wheeler offered no evidence at trial. The Commissioner, however, volunteered some concessions concerning Mr. Wheeler’s tax status, tax deductions, and other adjustments that reduced the amount of taxes due, and introduced into evidence his revised calculations of Mr. Wheeler’s tax obligations. Mr. Wheeler agreed to these concessions. The Tax Court explained at length to Mr. Wheeler that his legal arguments were frivolous and that she would take into account his long history of not[*1291] filing tax returns. He persisted in his position that the notice of deficiency underlying this case was not valid.

The Tax Court subsequently issued an order and decision finding that Mr. Wheeler was liable for income tax of $3,854 for tax year 2003 and an addition to tax of $765.45 for failing to file a tax return for tax year 2003. R., Doc. 17. The court further ordered Mr. Wheeler to pay a penalty of $1,500. Id. The court thoroughly explained in a separate opinion why Mr. Wheeler’s arguments were contrary to law and without merit. See generally R., Doc. 12 (Tax Court’s Dec. 6, 2006 Opinion). The court concluded that Mr. Wheeler’s petition was filed “primarily for delay” and his positions were “frivolous and groundless.” Id. at 23. The court held that although Mr. Wheeler prevailed with respect to two of the Commissioner’s asserted additions to tax, “his success is not attributable to any meaningful effort on his part. Rather, his limited success in this case is the result of [the Commissioner’s] failure to satisfy his burden of production ... regarding [these two] additions to tax.” Id. at 22.

II

On appeal, Mr. Wheeler again argues that the notice of deficiency “contained no statutory cite identifying a specific tax for which the Appellant was due and owing to the United States Treasury [and, as a result,] the Appellant was denied the ability to controvert the imposition of a tax.” Aplt. Br. at 3. He also asserts that the Commissioner’s notice of deficiency lacked evidentiary support. In his reply brief, Mr. Wheeler argues that he does not raise his issues for purposes of delay or frivolity and that the notice of deficiency violated the Paperwork Reduction Act.

“We review tax court decisions ‘in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury.’ ” Kurzet v. Comm’r, 222 F.3d 830, 833 (10th Cir.2000) (quoting 26 U.S.C. § 7482(a)(1)). “We review the Tax Court’s factual findings under the clearly erroneous standard and review its legal conclusions de novo.” Id.

We hold that the arguments Mr. Wheeler raised in his opening brief are frivolous for the reasons stated by the Tax Court. In addition, issues raised by an appellant for the first time on appeal in a reply brief are generally deemed waived, and we will not consider the arguments Mr. Wheeler raised for the first time in his reply brief. See Hill v. Kemp, 478 F.3d 1236, 1250 (10th Cir.2007), cert. denied , — U.S. -, 128 S.Ct. 873, 169 L.Ed.2d 725 (2008), — U.S. -, 128 S.Ct. 884, 169 L.Ed.2d 725 (2008).

III

Because we are affirming the Tax Court’s decision, we have discretion to award the Commissioner “just damages for his delay, and single or double costs.” 28 U.S.C. § 1912; see Casper v. Comm’r, 805 F.2d 902, 906 (10th Cir.1986). [1] And because this appeal is frivolous, we have discretion to require Mr. Wheeler to pay “a penalty” to the Commissioner, see 26 U.S.C. § 7482(c)(4), and we may award the Commissioner “just damages and single or double costs,” Fed. R.App. P. 38; see Casper, 805 F.2d at 906. This court also “has the inherent power to impose sanctions to regulate the docket, promote judicial efficiency and to deter frivolous filings.” Casper, 805 F.2d at 906. The fact that Mr. Wheeler is appearing pro se does not insu[*1292] late him from the imposition of sanctions. See id.

Although the Commissioner filed a separate motion for sanctions in accordance with Rule 38, we are unpersuaded that he has adequate factual support for the $8,000 lump sum he requests under any of the authorities upon which he relies. Therefore, the motion is denied.

The Tax Court’s decision is AFFIRMED. The Commissioner’s motion for sanctions is DENIED.

1

. All active circuit judges agree that to the extent Casper v. Commissioner, 805 F.2d 902, 906 (10th Cir.1986), purports to require a $1,500 sanction for a frivolous appeal from a Tax Court decision, it is overruled.