Taylor v. Comm'r
United States Tax Court
P filed a petition for judicial review pursuant to sec. 6330, I.R.C., in response to a determination by R that levy action was appropriate. Held: Because P has advanced groundless complaints in dispute of the notice of intent to levy, R's determination to proceed with collection action is sustained. Held, further, a penalty under sec. 6673, I.R.C., is due from P and is awarded to the United States in the amount of $ 2,500.
1Opinion of the Court
THOMASITA TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Taylor v. Comm'r
No. 14954-03L
United States Tax Court
T.C. Memo 2005-74; 2005 Tax Ct. Memo LEXIS 74; 89 T.C.M. (CCH) 1017;
April 6, 2005, Filed
Respondent's motion granted.
P filed a petition for judicial review pursuant to sec.
6330, I.R.C., in response to a determination by R that levy
action was appropriate.
Held: Because P has advanced groundless complaints
in dispute of the notice of intent to levy, R's determination to
proceed with collection action is sustained.
Held, further, a penalty under sec. 6673,
I.R.C., is due from…
2Cases cited16 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Woodral v. CommissionerUnited States Tax Court · 1999
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
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- Dominic Calafati v. CommissionerUnited States Tax Court · 2006