Hersch v. United States

MEMORANDUM AND ORDER

SIFTON, District Judge.

This action was commenced by plaintiff for a refund of a civil penalty assessed against him by the Internal Revenue Service pursuant to 26 U.S.C. § 6700 for promotion of an “abusive tax shelter.” This matter is before the Court on the parties’ cross-motions for summary judgment. Plaintiff alleges that the portion of the statute penalizing promoters of tax shelters who make “gross valuation overstatements” is unconstitutionally vague on its face. Alternatively, plaintiff claims he is entitled to a partial refund on the ground that the government’s…