T.C. Memo. 2006-192
UNITED STATES TAX COURT
WOODROW REYNOLDS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17810-04L. Filed September 11, 2006.
P filed a petition for judicial review pursuant to
sec. 6330, I.R.C., in response to a determination by R
that levy action is appropriate.
Held: Because P has advanced only frivolous
arguments, R’s determination to proceed with collection
action is sustained.
Held, further, a penalty pursuant to sec. 6673(a),
I.R.C., is due from P and is awarded to the United
States in the amount of $1,500.
Woodrow Reynolds, pro se.
Timothy S. Murphy, for respondent.
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