MEMORANDUM AND ORDER
SHABAZ, District Judge.
Before the Court is defendant's motion for summary judgment. This case arises under 26 U.S.C. § 6702, plaintiff having brought this action to recover a penalty assessed against him by the Internal Revenue Service. Jurisdiction is based on 28 U.S.C. § 1346. The facts are as follows:
FACTS
On or about April 14, 1983, plaintiff filed what purported to be a tax return for the calendar year...
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