MEMORANDUM-DECISION AND ORDER
MUNSON, Chief Judge.
Plaintiff brought this action under 26 U.S.C. § 6703(c) (1982) to review a penalty assessed against him by the Internal Revenue Service ("IRS") for filing a "frivolous" 1982 income tax return. Defendant has moved to dismiss the action for failure to state a claim upon which relief can be granted or alternatively for summary judgment. The court will treat the motion as one for dismissal for failure to...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.