Louis E. Holker v. United States

Louis E. Holker was assessed a $500 penalty under 26 U.S.C. § 6702 for filing a frivolous tax return. He then commenced this suit under 26 U.S.C. § 6703(c)(2) for abatement of this assessment. The district court granted the government’s motion for judgment on the pleadings pursuant to Fed.R.Civ.P. 12(b) and we affirm.

In a letter to the IRS, Holker requested a tax refund for 1982, arguing that he owed no tax because he is a “natural individual and unenfranchised freeman” who “neither requested, obtained nor exercised any privilege from any agency of government.” Holker enclosed with this…