ORDER
KARLTON, Chief Judge.
Plaintiffs in the three above-captioned cases are individuals whom the Internal Revenue Service ("IRS") has fined $500 for filing "frivolous" income tax returns for the 1982 taxable year. See 26 U.S.C. ("I.R. C.") § 6702(a). In timely compliance with the statutory requirements, plaintiffs paid 15% of the penalty ($75), and filed claims for refund with the IRS.
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