Waltner v. Comm'r

STEVEN T. WALTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Waltner v. Comm'r

Docket No. 21953-12L.

United States Tax Court

T.C. Memo 2014-35; 2014 Tax Ct. Memo LEXIS 35; 107 T.C.M. (CCH) 1189;

February 27, 2014, Filed

Waltner v. United States, 679 F.3d 1329, 2012 U.S. App. LEXIS 7956 (Fed. Cir., 2012)

Steven T. Waltner, Pro se.

Michael W. Lloyd, for respondent.

BUCH, Judge.

BUCH

MEMORANDUM OPINION

BUCH, Judge: This case began as a collection proceeding in which Steven Waltner challenged the Internal Revenue Service's efforts to collect a frivolous tax submissions penalty. That issue is…