Robert E. Crandall - Page 1

                                 T.C. Memo. 2005-286                                  


                               UNITED STATES TAX COURT                                


                          ROBERT E. CRANDALL, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7599-03L.            Filed December 15, 2005.               

                    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 groundless                          
               complaints in dispute of the notice of intent to levy,                 
               R’s determination to proceed with collection action is                 
               sustained.                                                             
                    Held, further, a penalty under sec. 6673, I.R.C.,                 
               is due from P and is awarded to the United States in                   
               the amount of $3,000.                                                  

               Robert E. Crandall, pro se.                                            
               Rollin G. Thorley, for respondent.                                     








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