Legal Opinion
Timothy E. Dexter v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 3, 2005No. 04-3873PublishedCited by 1 opinion
1Per curiam
The Commissioner of Internal Revenue (Commissioner) moves to dismiss this appeal of a decision by the Tax Court. For the following reasons, we grant the motion.
For three near-consecutive years, Timothy Dexter’s income tax returns were deemed frivolous by the Internal Revenue Service (IRS). And for three years following that, he failed to file any returns at all. The IRS penalized Mr. Dexter $500 for each frivolous filing, 26 U.S.C. § 6702, and levied assessments against him for his unpaid taxes. After he neglected to pay, the IRS filed a tax lien against him and notified him of his right to…
2Cases cited8 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Cooper v. SalazarCourt of Appeals for the Seventh Circuit · 1999
- Pierson v. CommissionerUnited States Tax Court · 2000
- Steven H. Toushin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Earl G. And Donna R. Cole v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rayle v. CommissionerCourt of Appeals for the Seventh Circuit · 2014