Warren v. United States

DUHE, Circuit Judge:

Plaintiffs-taxpayers Lee and Virginia Warren, husband and wife, filed this pro se action seeking declaratory judgment that their 1986 tax return is not frivolous under 26 U.S.C. § 6702, as it was found to be by the Internal Revenue Service. For the past twenty-five years they have obliterated the jurat1 from their form 1040 tax return. They allege that their signing the jurat would be perjury, because they have no special knowledge of the tax code and their returns are prepared by professional accountants. They further allege that they have always paid their taxes and have…