Contumacious Conduct

What happens when you battle the IRS in Tax Court, but lose? You have to pay what you owe. If you don’t, you can face a lien or levy. Today, the Tax Court stepped in when a one-time loser became a two-time loser.

The petitioner in today’s case lost in tax court in 1998 for his 1991 through 1994 taxes (he also received a $500 fine for a frivolous argument). He didn’t pay, so the IRS started the levy process. The petitioner again went to Tax Court where he disputed the levy, claiming the income tax is unconstitutional. His argument, according to the Tax Court, did not contain “a scintilla of merit.” Further, “Petitioner’s groundless arguments and contumacious conduct have wasted the time and resources of respondent and this Court.” So the levy was upheld and a $2500 fine added to the bill.

Case: Forrest v. Commissioner, T.C. Memo 2005-228

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