Myers v. U.S. Government

ORDER

HUGH GIBSON, District Judge.

Before the Court is defendant United States’ motion for summary judgment. *354Plaintiff has not responded to defendant’s motion.

Plaintiff challenges the penalty of $500.00 the Internal Revenue Service had assessed against him for filing an allegedly frivolous tax return for the year 1988. Title 26 U.S.C. § 6702 affixes a $500.00 penalty against any taxpayer whose tax return “does not contain information on which the substantial correctness of the self-assessment may be judged”, or “contains information that on its face indicates that the self-assessment is…