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.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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