Macdonald v. Comm'r

JUDY MACDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Macdonald v. Comm'r

Docket No. 26118-08L

United States Tax Court

T.C. Memo 2014-42; 2014 Tax Ct. Memo LEXIS 42; 107 T.C.M. (CCH) 1223;

March 11, 2014, Filed

Judy Macdonald, Pro se.

Heather L. Lampert and Cindy L. Wofford, for respondent.

HOLMES, Judge.

HOLMES

MEMORANDUM OPINION

HOLMES, Judge: Judy Macdonald has been filing frivolous tax returns or no returns at all since at least 1985. The Commissioner finally caught on and filed notices of federal tax lien (NFTLs) covering 18 years; he also assessed frivolous-return penalties…