Foxx v. United States

Tax refund suit; preparer penalty; I.R.C. § 6694(b)

OPINION AND ORDER

LETTOW, Judge.

Plaintiff, Dr. George J. Foxx, brings this action to recover a $2,600 tax preparer penalty he paid to the Internal Revenue Service (“IRS”) in 2012. Dr. Foxx was originally assessed a $6,000 penalty after preparing a 2007 tax return for Shakeena Bryant that reported false business income. The IRS reduced the penalty to $2,600 after Dr. Foxx filed a pre-assessment appeal. Dr. Foxx now claims that he is entitled to a full refund because he relied upon the statements of Ms. Bryant regarding a business, performed due…