MEMORANDUM AND ORDER
HOLSCHUH, District Judge.
Plaintiff William Schoffner brings this action seeking review of two five hundred dollar penalties assessed by the Commissioner of Internal Revenue against him for filing frivolous tax returns for the tax years 1980 and 1981. This matter is before the Court on defendant's motion to dismiss or for summary judgment.
I.
On October 7, 1982 plaintiff filed two tax forms 1040A for the tax years 1980...
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