- 2 - tax trouble--important notices from both the IRS and this Court have failed to reach him, and the accrual of interest led a small tax debt to grow into a large one. In an effort to win abatement of that interest, he filed a petition in this Court; representing himself, he agreed to stipulations that would amount to conceding his case. Pro bono counsel have now entered an appearance on his behalf, and they have moved to relieve him of this stipulation and have the case proceed to a reasonable settlement or trial on the merits. Background Lovenguth enlisted in the U.S. Marine Corps in January 1969 when he was only 17. He fought as a helicopter gunner in Vietnam, receiving a Combat Action Ribbon and Air Medal. In 1971, however, he was discharged after developing severe psychological problems, since diagnosed as posttraumatic stress disorder (PTSD). A return to civilian life did not cure him. Though he seems to have earned some income in 1988 and 1989,1 by 1990 his illness overwhelmed him and he became homeless for several months before being involuntarily hospitalized. It was during his hospitalization that he was diagnosed as having PTSD, which led the VA to classify him as a 100-percent service- 1 The IRS has long since destroyed its records on Lovenguth for those years, leaving behind only the notices of deficiency that it sent him and the record of the assessments that they led to.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 NextLast modified: November 10, 2007