McKinley L. Boomer v. United States

The Commissioner of Internal Revenue assessed a tax penalty against McKinley L. Boomer for filing a frivolous tax return for 1982. Boomer paid the penalty and then filed suit, pro se, against the United States, asking for a refund. The District Court 1 granted the defendant’s motion for summary judgment. We affirm.

Boomer filed a Form 1040 for the year 1982 which contained no information regarding income, deductions, or tax owed. He provided only his name and address. All other lines contained only zeros or asterisks. At the top of the first page of the purported return he typed, “I OFFER TO…