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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