From Casetext: Smarter Legal Research

Nowakowski v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 13672-22 (U.S.T.C. Aug. 30, 2022)

Opinion

13672-22

08-30-2022

LEONARD RAYMOND NOWAKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Lewis R. Carluzzo, Chief Special Trial Judge.

For the reasons contained in respondent's motion to dismiss, filed August 4, 2022, it is ORDERED that respondent's motion is granted and this case is dismissed.

Petitioner's attention is invited to I.R.C. section 6673(a). If it appears to the Court that a taxpayer's position in a proceeding before the Court is frivolous or groundless, then the Court can impose a penalty (not to exceed $25,000) on that taxpayer. Petitioner is advised that it appears to the Court that the position he has taken in this case is frivolous or groundless. No penalty will be imposed at this time. However, future submissions advancing a frivolous or groundless position will result in the imposition of a penalty.


Summaries of

Nowakowski v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 13672-22 (U.S.T.C. Aug. 30, 2022)
Case details for

Nowakowski v. Comm'r of Internal Revenue

Case Details

Full title:LEONARD RAYMOND NOWAKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Aug 30, 2022

Citations

No. 13672-22 (U.S.T.C. Aug. 30, 2022)