Vann v. United States

MEMORANDA OPINIONS, FINDING AND ORDERS

NEESE, Senior District Judge, Sitting by Designation and Assignment.

This is yet another pro se civil action challenging the assessment by the Internal Revenue Service (IRS) of a $500 civil-penalty against the plaintiff for filing a “frivolous” tax-return. 1 28 U.S.C. §§ 1340, 1346(a); 26 U.S.C. §§ 6703(c), 7422(a). The event which triggered such action on the part of the IRS was the filing by the plaintiff of an “Amended U.S. Individual Income Tax Return” (Form 1040X) on which he sought to reduce his federal income-tax liability for the calendar year 1980…