OPINION AND ORDER
DUNCAN, District Judge.
This matter is before the Court for judgment upon stipulated facts. Jurisdiction is had pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff brings suit to recover a partial payment of a penalty assessed against him by the Commissioner of Internal Revenue pursuant to §§ 6671(b) and 6672 of the Internal Revenue Code of 1954 (hereafter, I.R.C.). The government counterclaims for the balance of the assessed...
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