ORDER ON MOTION TO DISMISS
LOUGHLIN, District Judge.
The plaintiff has filed suit pursuant to 26 U.S.C. § 6703 for a declaration that he is not liable for a tax penalty assessed by the Internal Revenue Service (IRS) for the filing of a frivolous tax return within the meaning of 26 U.S.C. § 6702. Jurisdiction is pursuant to 28 U.S.C. 1346(a)(1) which gives district courts jurisdiction over any civil action against the United States for the recovery...
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