Ralph E. Heitman v. United States

This appeal has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the record and the briefs filed by the parties, the panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

Mr. Heitman appeals from the district court’s judgment which dismissed his action to recover a portion of a fine paid pursuant to 26 U.S.C. § 6702. This statute authorizes the Internal Revenue Service to levy a fine on one who files a frivolous income tax return. Appellant had been fined because, on his 1982 tax…