MEMORANDUM OF DECISION AND ORDER; JUDGMENT
KELLEHER, Senior District Judge.
BACKGROUND
Plaintiffs Hans and Norma Bothke, in pro se, brought this action challenging a $500.00 "frivolous tax return penalty" assessed against them under 26 U.S.C. § 6702.
Plaintiffs received a Notice of Assessment on November 18, 1985. The Notice identified the tax year in issue as 1984. Plaintiffs filed a timely claim contesting the penalty and paid 15...
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