§1912

Ellen Lorane Stanley, Petitioner · 2016

Stanley On July 25, 2012, respondent issued to Mrs. Stanley a levy notice for 2007 and 2008. On August 9, 2012, as described above, respondent issued to both Mr. and Mrs. Stanley an NFTL for 2007 and 2008. On August 20, 2012, in response to the NFTL and the levy notice, Mrs. Stanley timely mailed two Forms 12153. On the Forms 12

Harold Ray Stanley, Petitioner · 2016

Stanley On July 25, 2012, respondent issued to Mrs. Stanley a levy notice for 2007 and 2008. On August 9, 2012, as described above, respondent issued to both Mr. and Mrs. Stanley an NFTL for 2007 and 2008. On August 20, 2012, in response to the NFTL and the levy notice, Mrs. Stanley timely mailed two Forms 12153. On the Forms 12

James Edward Briggsdaniels, Petitioner T.C. Memo. 2001-321 · 2001

1912 (1994); Fed. R. App. P. 38. The Court of Appeals for the Ninth Circuit, to which this case would be appealable, has not hesitated to use its power to order sanctions under these provisions against taxpayer- appellants in appropriate cases. See, e.g., Smith v. Commissioner, 800 F.2d 930, 936 (9th Cir. 1986), affg. T.C. Memo. 1984-661; Colt

Rosemary V. Cocozza, Petitioner T.C. Memo. 1997-305 · 1997

1912 (1994); Fed. R. App. P. 38. The Court of Appeals for the Eleventh Circuit, to which an appeal in this case would lie, has not hesitated in appropriate cases to use its power to order sanctions under these provisions. See, e.g., Pollard v. Commissioner, 816 F.2d 603, 605 (11th Cir. 1987); McNair v. Eggers, 788 F.2d 1509, 1510 (11th Cir. 19

Stephen V. Talmage, Petitioner T.C. Memo. 1996-114 · 1996

1912 (1988); Fed. R. App. P. 38. The Court of Appeals for the Fourth Circuit, to which this case is appealable, has not hesitated in appropriate cases to use its power to order sanctions under these provisions. Bast v. Cohen, Dunn & Sinclair, PC, 59 F.3d 492, 496 (4th Cir. 1995) (complete absence of properly pleaded civil RICO claim); In re La

Marino v. Brown 357 F.3d 143 · Cir.

John E. Searcy v. James E. Donelson 204 F.3d 797 · Cir.

John E. Searcy, Iii, Sui Juris v. James E. Donelson, I.R.S. Bill Wilde, I.R.S. Lee R. Monks, I.R.S. Joyce Shead, I.R.S. Nancy Bellcock, I.R.S. K. J. Sawyer, I.R.S. James E. Gamble, I.R.S. Maurice Bonds Whillock, Van Buren County Clerk & Recorder Lisa Nunley, Van Buren County Collector Van Buren County, Arkansas Does, All Unknown Others United States of America 204 F.3d 797 · Cir.

Rayner v. Commissioner 70 F. App'x 739 · Cir.

H. Fort Flowers Foundation, Inc. v. Commissioner 72 T.C. 399 · 1979

124 Front Street, Inc. v. Commissioner 65 T.C. 6 · 1975

Richards v. LOUISIANA CITIZENS PROPERTY INS. CORP. 623 F.3d 241 · Cir.

Stearman v. Commissioner 436 F.3d 533 · Cir.

Everett v. United States 10 F. App'x 336 · Cir.

Sawukaytis v. Commissioner 102 F. App'x 29 · Cir.

15 Citing Cases

New cases, delivered.