Diamond v. United States

MEMORANDUM OPINION AND FINAL ORDER

BRADEN, Judge.

This case represents one in a series of pro se Plaintiffs’ efforts to obtain relief from federal taxes levied against them. 1 In this ease, Plaintiffs seek refunds for tax years 2006-2011, and abatement of a “frivolous” filing fee assessed by the Internal Revenue Service (“IRS”), pursuant to 26 U.S.C. § 6702, for the 2008 tax year. 2

I. RELEVANT FACTUAL BACKGROUND. 3

Norman Douglas Diamond and Zaida Gole-fia Del Rosario (collectively “Plaintiffs”) are married United States taxpayers residing in Tokyo, Japan. PI. Ex. A at 5. From 1992 through 1994,…