Woodrow Reynolds - Page 1

                                 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.                                     

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011