Alex L. Anderson v. United States of America

Plaintiff, Alex L. Anderson, appeals an adverse judgment of the district court in this suit for refund of a penalty assessed by the Internal Revenue Service, pursuant to 26 U.S.C. § 6702(a), for the filing of a frivolous income tax return. Finding appellant’s objections to be utterly meritless, we affirm and impose double costs and damages.

I

Anderson filed a joint Form 1040 (individual income tax return) with his wife for the tax year 1982. On this return, the Andersons reported no income from “wages, salaries, tips” or “interest”. Attached to the return, however, were copies of Forms W-2 and…