Stephen M. Paulson v. United States

Stephen M. Paulson appeals from a judgment of the District Court for the District of Connecticut (Jose A. Cabranes, Judge) dismissing his complaint under 26 U.S.C. § 6703 for refund ■ of a civil penalty assessed against him by the Internal Revenue Service for filing a frivolous income tax return, id. § 6702(a). The return responded to every item of information called for with an asterisk reference to a footnote invoking a series of constitutional amend-' ments.

The appeal is as frivolous as the return for which appellant has been properly assessed a penalty. The Supreme Court has ruled that a…