Brockhouse v. United States

MEMORANDUM OPINION AND ORDER

DECKER, District Judge.

Plaintiff, John Brockhouse (“Brock-house”), has brought this pro se action against the United States of America (“United States”) seeking a refund of $15.00 paid toward the satisfaction of a $100.00 tax preparer penalty assessed against him by the Internal Revenue Service (“IRS”). The penalty was imposed on Brockhouse, a Certified Public Accountant, under 26 U.S.C. § 6694(a) (“section 6694(a)”) for his alleged “negligent or intentional disregard of rules and regulations” regarding the preparation of the 1978 individual income tax return of…