Mark Lovely v. Commissioner of IRS

Filing

UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 4855-14L Copies to all parties and the district court/agency. [999785650].. [15-2355]

Appeal: 15-2355

Doc: 15

Filed: 03/31/2016

Pg: 1 of 2

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 15-2355

MARK A. LOVELY,
Petitioner - Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Appeal from the United States Tax Court.
(Tax Ct. No. 4855-14L)

Submitted:

March 29, 2016

Decided:

March 31, 2016

Before GREGORY and DUNCAN, Circuit Judges, and DAVIS, Senior
Circuit Judge.

Affirmed by unpublished per curiam opinion.

Mark A. Lovely, Appellant Pro Se.
Francesca
Ugolini,
UNITED
STATES
Washington, D.C., for Appellee.

Regina Sherry
DEPARTMENT
OF

Moriarty,
JUSTICE,

Unpublished opinions are not binding precedent in this circuit.

Appeal: 15-2355

Doc: 15

Filed: 03/31/2016

Pg: 2 of 2

PER CURIAM:
Mark A. Lovely appeals from the tax court’s orders upholding
the Commissioner of Internal Revenue’s notice of determination to
collect

by

levy

penalties

assessed

for

filing

frivolous

returns, and denying his motion for reconsideration.
§ 6702(2)

(2012).

We

have

reviewed

the

record

and

tax

26 U.S.C.
find

no

reversible error.

Accordingly, we affirm for the reasons stated

by the tax court.

Lovely v. Comm’r, No. 4855-14L (U.S.T.C. July

2, 2015 & Aug. 26, 2015).

We dispense with oral argument because

the facts and legal contentions are adequately presented in the
materials

before

this

court

and

argument

would

not

aid

the

decisional process.

AFFIRMED

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