Lucinda A. Yazzie - Page 1

                                 T.C. Memo. 2004-233                                  


                               UNITED STATES TAX COURT                                


                          LUCINDA A. YAZZIE, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15422-03L.           Filed October 13, 2004.                

                    P filed a petition for judicial review pursuant to                
               sec. 6330, I.R.C., in response to a determination by R                 
               that levy action was appropriate.                                      
                    Held:  Because P has advanced solely groundless                   
               complaints in dispute of the notice of intent to levy,                 
               R’s determination to proceed with collection action is                 
               sustained.                                                             
                    Held, further, damages under sec. 6673, I.R.C.,                   
               are due from P and are awarded to the United States in                 
               the amount of $2,000.                                                  

               Lucinda A. Yazzie, pro se.                                             
               Stephen S. Ash, for respondent.                                        








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