RULING ON DEFENDANT'S MOTION TO DISMISS OR FOR SUMMARY JUDGMENT
EGINTON, District Judge.
This is an action pursuant to 26 U.S.C. § 6703 for review of a $500 penalty summarily assessed against the plaintiff by the Internal Revenue Service (IRS) under 26 U.S.C. § 6702 for filing a frivolous income tax return for the year 1982. Plaintiff filed a standard IRS Form 1040, which was apparently properly filled out except for a military tax adjustment of...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.