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LAMB v. U.S.

Civ. No. 91-5065.

779 F.Supp. 116 (1991)

Roberta LAMB, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Arkansas, Fayetteville Division.

November 2, 1991.

Attorney(s) appearing for the Case

Stephen E. Adams, Fayetteville, Ark., for plaintiff.

Matthew Fleming, Asst. U.S. Atty., Fort Smith, Ark., Karen R. Osborne, Washington, D.C., for defendant.

MEMORANDUM OPINION

H. FRANKLIN WATERS, Chief Judge.

This case is before the court on a motion for summary judgment filed by the plaintiff, Roberta Lamb. Lamb filed a complaint against the United States of America on May 16, 1991, alleging that the government had improperly assessed a penalty of $26,000.00 against her for purported violations of Section 6701 of the Internal Revenue Code, 26 U.S.C. § 6701. In her motion for summary judgment Lamb asserts...

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