Tibbetts v. Secretary of the Treasury

MEMORANDUM OF DECISION

WOODROW WILSON JONES, Chief Judge.

Plaintiff instituted this action pursuant to the Internal Revenue Code of 1954 (hereinafter I.R.C.), 26 U.S.C.A. §§ 6703 and 7422, seeking to obtain abatement of a $500.00 penalty assessed pursuant to I.R.C. § 6702 and refund of $75.00 which Plaintiff has previously paid in partial satisfaction of the penalty. This Court has jurisdiction of the action pursuant to 28 U.S.C.A. § 1346(a)(1). The matter is presently before the Court upon the Defendants’ motion to dismiss pursuant to Rule 12(b)(6) of the Federal Rules of Civil Procedure. A…