Frost v. Commissioner

MEMORANDUM OPINION AND ORDER

BARBOUR, District Judge.

Presently before the Court for disposition is the motion of Defendant Commissioner of Internal Revenue to dismiss this suit brought by Plaintiff Johnny H. Frost for a tax refund. The Complaint seeks a refund of $532.19. This amount represents a $500.00 penalty plus interest assessed and levied upon by the Internal Revenue Service pursuant to I.R.C. Section 6702, as amended, for Plaintiff’s filing of a “frivolous” income tax return in 1983 for tax year 1982. Based upon our review of the Defendant’s Motion, memorandum of law, and evidentiary…