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SWART v. UNITED STATES

No. CV 81-3318 AWT.

568 F.Supp. 763 (1982)

Chester A. SWART, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, C.D. California.

April 20, 1982.

Attorney(s) appearing for the Case

Charles Downing, Long Beach, Cal., for plaintiff.

Jeffrey G. Varga, Asst. U.S. Atty., Los Angeles, Cal., Glenn L. Archer Jr., Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

TASHIMA, District Judge.

This is an action for refund of a $100.00 penalty which was imposed upon plaintiff by the Internal Revenue Service ("I.R.S."), for negligent disregard of I.R.S. rules and regulations, in violation of 26 U.S.C. § 6694.1 Federal jurisdiction is properly invoked under 28 U.S.C. § 1346(a)(1). Discovery is complete and defendant now...

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