Hodge

FINDINGS OF FACT AND CONCLUSIONS OF LAW

The above entitled cause came on for trial before the undersigned sitting without a jury, Richard E. Hodge, plaintiff appeared by John R. Skoog, his counsel and defendant, United States of America appeared by Andrea Sheridan Ordin, United States Attorney, and Mason C. Lewis, Assistant United States Attorney, its counsel, and after trial and submission of the matter, the Court makes the following:

FINDINGS OF FACT

1. Plaintiff is a citizen and taxpayer of the United States of America and resides in the County of Los Angeles, State of California, located in the Central District of the state. This Court has jurisdiction and venue of this action for refund of Internal Revenue taxes assessed against and paid by plaintiff under Title 26, United States Code, Section 7422 , and Title 28, United States Code, Section 1346 (a)(1).

2. On October 28, 1974, the Internal Revenue Service assessed against plaintiff a 100% penalty in the amount of $3,480.11 together with lien fees of $6.00 for unpaid withholding and social security taxes, as a responsible officer within the meaning of Section 6672 of the 1954 Internal Revenue Code with regard to a…