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UNPUBLISHED PER CURIAM OPINION filed.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UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.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
2
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