Boday v. United States

BOOCHEVER, Circuit Judge:

Milo and Nance Boday, Ann Cleary, and Mark and Virginia Clements (taxpayers) appeal separately the district courts’ summary judgments in favor of the United States in their tax refund actions. They each contend that the district courts erred *1474in finding that: (1) the IRS properly assessed $500 frivolous return penalties against them; (2) the fifth amendment does not apply to their claims; (3) they are not entitled to a hearing before imposition of the section 6702 penalty; and (4) they lack standing to challenge the constitutionality of I.R.C. § 6702. The Bodays and…