Beckelhimer v. United States

MEMORANDUM OPINION, FINDINGS AND ORDERS

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

This is another pro se civil action challenging the assessment by the Internal Revenue Service (IRS) of a $500 civil-penalty against the plaintiffs 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 plaintiffs of an “Amended U.S. Individual Income Tax Return” (Form 1040X) on which they sought to reduce their federal income-tax liability for the calendar year…