Hansen

Defendant has moved to dismiss the petition for want of subject matter jurisdiction. Plaintiffs have failed to file a timely response.

Plaintiffs’ suit is for a refund of income taxes and interest paid for the year 1973. In the petition plaintiffs *918state that the Commissioner of Internal Revenue entered an original assessment of $20,707.30 for taxes due for 1973 and later entered additional assessments for late filing penalties, interest, and tax lien filing fees, bringing the total assessment to $27,963.03. Although $4,547.16 of the original assessment was apparently later abated, plaintiffs…