Hill v. United States

MEMORANDA OPINIONS AND ORDERS

NEESE, Senior District Judge, Sitting by Designation.

This is a pro se civil action by him for the judicial review of an assessment by the Internal Revenue Service (IRS) of a civil penalty against the plaintiff and his spouse for filing a “frivolous” tax return. 28 U.S.C. §§ 1340, 1346(a); 26 U.S.C. §§ 6703(c), 7422(a). The defendants 1 moved for a summary judgment, contending that, as a matter of law, such assessment was proper. Rule 56(b), F.R.Civ.P. Such motion has merit.

I

The material facts are not in genuine dispute, see Rule 56(c), F.R.Civ.P.: The plaintiff…