Martin T. Ricket v. United States

Martin T. Ricket (“Ricket”) filed a 1982 income tax return containing only his signature and the date, and invoking the Fifth Amendment privilege against self-incrimination with respect to the other relevant questions. Ricket was assessed a $500 civil penalty under I.R.C. § 6702 1 for filing a frivolous return. He then filed suit under 1. R.C. § 6703(c) for a refund of the assessed penalty. The district court dismissed his complaint for failure to state a claim for a refund.

On appeal, Ricket contends that (1) the district court erred in dismissing his complaint because there was a genuine…