That’s the word from Judge Lewis (right way to spell it, Judge) Carluzzo, in a designated hit on Henry J. Langer, Docket No. 24035-11L, filed 2/22/13, a day when Tax Court issued no decisions.

Henry J’s problems started when he lost a deficiency case in Tax Court back in 2005 and appealed to Eighth Circuit. Big Eight bounced Henry J in 378 Fed. Appx. 598 (2010), aff’g 2008 T. C. Memo. 255.

Meantime, IRS assessed the deficiency and proposed a levy before Big Eight nailed Henry J’s appeal. Henry J filed a CDP, contesting the underlying tax liability and claiming the levy was premature.

Judge Lew:  “The petition filed in this case challenges the determination made in the notice of determination upon two grounds. (1) the decision in the deficiency case is erroneous; and (2) The underlying liability was improperly assessed while petitioner’s appeal of the decision in the deficiency case was pending.

“Petitioner’s objection to respondent’s [IRS] motion advances only his claim that respondent’s motion should be denied because the decision in the deficiency case is ‘in error’. Nevertheless, we consider both challenges to the proposed collection action as contained in the petition and find neither has merit.” Order, p. 2.

Henry J can’t collaterally attack the decision of Tax Court in a Tax Court proceeding; he could, and did, appeal, and whatever Big Eight decided would bind him and IRS.

But Henry J didn’t post a bond. Section 7485(a) says if you appeal from a decision that you owe IRS money, you must post a bond for the money. If you don’t bond, IRS can lien or levy, and if you win your appeal, you get unliened or refunded the levy.

But if you appeal while unbonded, ask Henry J what happens.