Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02355/USCOURTS-ca4-15-02355-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Mark A. Lovely
Appellant

Document Text:

UNPUBLISHED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Affirmed by unpublished per curiam opinion.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Unpublished opinions are not binding precedent in this circuit.

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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 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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