Mark Lovely v. Commissioner of IRS


UNPUBLISHED PER CURIAM OPINION filed.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

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Appeal: 15-2355 Doc: 15 Filed: 03/31/2016 Pg: 1 of 2 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 15-2355 MARK A. LOVELY, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent -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 Affirmed by unpublished per curiam opinion.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 Regina Sherry DEPARTMENT OF Moriarty, JUSTICE, Unpublished opinions are not binding precedent in this circuit.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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