Milazzo

ORDER

The plaintiffs in these actions filed what purport to be their income tax returns for 1982, refusing to furnish any financial data on the forms on the basis of their constitutional rights against self-incrimination. The Internal Revenue Service (“IRS”) determined in each case that the purported tax return could not be processed and that it constituted a “frivolous” return within the meaning of § 6702 of the Internal Revenue Code (“Code”) of 1954 (26 U.S.C.), which was added to the Code by § 326(a) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. Law No. 97-248. The $500 civil penalty provided for in § 6702 was duly assessed. Plaintiffs complied with § 6703 of the Code by paying 15% ($75) of that fine and are therefore entitled to challenge the assessment of the penalty in an original action in this court. Jurisdiction is proper under 28 U.S.C. § 1346 (a)(1). The plaintiffs all filed complaints alleging several constitutional objections to the imposition of the fines and the government now moves for summary judgment in each case.

These four cases have been consolidated for hearing and for disposition in this order due to their essential identity. The…