
    Albert TRIEBEL, Jr., Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, et al., DefendantsAppellees.
    No. 02-3407.
    United States Court of Appeals, Seventh Circuit.
    Submitted March 27, 2003.
    
    Decided March 27, 2003.
    Before POSNER, MANION, and WILLIAMS, Circuit Judges.
    
      
       After an examination of the briefs and the record, we have concluded that oral argument is unnecessary. Thus, this appeal is submitted on the briefs and the record. See Federal Rule of Appellate Procedure 34(a)(2).
    
   ORDER

Albert Triebel, Jr., filed this action in federal district court, see 28 U.S.C. § 1346(a)(1), seeking to recoup $380 in income tax on the ground that social security benefits are not taxable. The court dismissed his complaint sua sponte for failure to state a claim. Triebel appeals, but his argument that I.R.C. § 86, 26 U.S.C. § 86, is unconstitutional because the Sixteenth Amendment allows Congress to tax only “income” and not “benefits” is patently frivolous.

We therefore AFFIRM the judgment of the district court, and ORDER Triebel to show cause why he should not be sanctioned for filing a frivolous appeal. See Fed. R.App. P. 38. He has 21 days to file a response.  