Mark Lovely v. Commissioner of IRS ( 2016 )

UNPUBLISHED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Affirmed by unpublished per curiam opinion.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. Regina Sherry Moriarty,
Francesca Ugolini, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.
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 tax
returns, and denying his motion for reconsideration. 26 U.S.C.
§ 6702(2) (2012). We have reviewed the record and 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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