Legal Opinion
Gillett v. United States
District Court, W.D. Michigan
Decided September 20, 2002No. 5:01-cv-00104PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION
McKEAGUE, District Judge.
This is an action brought by a pro se plaintiff to challenge IRS penalties imposed upon him for filing an allegedly frivolous tax return and to challenge his obligation to pay federal income taxes. The IRS imposed the penalties pursuant to 26 U.S.C. § 6702 for frivolous tax returns for the 1998 and 1999 tax years. Plaintiffs complaint asks this court to declare the penalties “invalid” because the hearing officer failed to conduct a “valid” due-process hearing pursuant to 26 U.S.C. § 6330(c). Plaintiff asks the court to “Order the government to…
2Cases cited35 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- United States v. MitchellSupreme Court of the United States · 1980
- Lane v. PenaSupreme Court of the United States · 1996
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3Cited by8 opinions
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
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- Hart v. United StatesDistrict Court, N.D. Ohio · 2003
- Borchardt v. CommissionerDistrict Court, D. Minnesota · 2004
- Living Care Alternatives of Utica, Inc. v. United States, Internal Revenue ServiceDistrict Court, S.D. Ohio · 2004
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