U.S. Court of Appeals for the Fourth Circuit, 2016

Lovely v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit · Decided March 31, 2016 · Davis, Duncan, Gregory

642 F. App'x 268

Counsel

Mark A. Lovely, Appellant Pro Se. Regina Sherry Moriarty, Francesca Ugolini, United States Department of Justice, Washington, D.C., for Appellee.

Cases that cite this one

6 later published cases cite this decision.

Christopher L. Huber & Ashley M. Huber (United States Tax Court 2025)
Christopher Aubuchon (United States Tax Court 2024)
Darcy-Mae Englert (United States Tax Court 2023)
Arlin G. Hatfield, III & Jennifer W. Hatfield (United States Tax Court 2023)
Chule Rain Walker (United States Tax Court 2022)
Eric D. Clarkson (United States Tax Court 2022)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.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, 110 T.C.M. (CCH) 98 (U.S.T.C. July 27, 2015 & Aug. 26, 2015). We dispense with oral argument *269because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.