Larry R. Johnston - Page 1

                                 T.C. Memo. 2004-224                                  


                               UNITED STATES TAX COURT                                


                          LARRY R. JOHNSTON, Petitioner v.                            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5380-04L.             Filed October 5, 2004.                

                    P filed a petition for judicial review pursuant to                
               secs. 6320 and 6330, I.R.C., in response to a                          
               determination by R to leave in place a filed notice of                 
               Federal tax lien.                                                      
                    Held:  Because P has advanced solely groundless                   
               complaints in dispute of the notice of lien, 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 $3,000.                                                  

               Larry R. Johnston, pro se.                                             
               Jonae A. Harrison, for respondent.                                     







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