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VANN v. UNITED STATES

Civ. A. No. 3:84-1094.

615 F.Supp. 6 (1985)

Billy V. VANN, Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States District Court, M.D. Tennessee, Nashville Division.

March 1, 1985.

Attorney(s) appearing for the Case

Billy V. Vann, pro se.

Greg Nelson, Atty. Tax Div., Washington, D.C., for defendants.

On Attorney's Fee March 1, 1985.

MEMORANDA OPINIONS, FINDING AND ORDERS

NEESE, Senior District Judge, Sitting by Designation and Assignment.

This is yet another pro se civil action challenging the assessment by the Internal Revenue Service (IRS) of a $500 civil-penalty against the plaintiff for filing a "frivolous" tax-return.1 28 U.S.C. §§ 1340, 1346(a); 26 U.S.C. §§ 6703(c), 7422(a). The event...

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