Hunsaker v. United States

MEMORANDUM OPINION AND ORDER

BRADEN, Judge.

RELEVANT FACTS1

John P. Hunsaker, proceeding pro se, filed a Complaint in the United States Court of Federal Claims challenging the attempt of the Internal Revenue Service (“IRS”) to collect unpaid federal income taxes for the tax years 2000, 2001, and 2002.2 See Compl. at 1; see also Compl. Ex. C at 65-74.

Plaintiff received a Notice of Deficiency, dated April 17, 2003, for the tax year 2000 in the amount of $55,461.00, in addition to a Failure to File penalty of $8,292.15 under 26 U.S.C. § 6651(a)(1), a Failure to Pay penalty of $3,685.40 under 26…