Ernest Colton v. Lawrence B. Gibbs, Commissioner of Internal Revenue, and Unknown Government Officials

NELSON, Circuit Judge:

Appellant Ernest Colton appeals the district court’s dismissal of this action, in which Colton is seeking the return of a penalty assessed by the Internal Revenue' Service (IRS) under 26 U.S.C. section 6702. Since the IRS was acting within its statutory authority when it imposed the penalty, Colton is entitled to none of the relief sought. The district court correctly dismissed the complaint and we affirm.

I.Facts

Ernest Colton filed a Form 1040X (Amended U.S. Individual Income Tax Return) with the IRS on April 11, 1986. The form was filed as an amendment to Col-ton’s…