Elfmon v. United States

GILLIAM, District Judge.

The plaintiff has sued the United States for recovery of $6,979.13, which he paid in accord with a finding of deficiency by the Commissioner in payment of income taxes for the year 1942, known as the “forgiveness year”. The payment included a 50 percent fraud penalty and interest. Upon request of the Bureau agents, the plaintiff signed a Form 870, by which he agreed that the amount which he paid was due by him and that he would not file a claim for refund. The taxpayer objected to the assessment of the fraud penalty at the time he signed. It appears that this agreement…