Franklet

Franklet v. United States

Good Law

578 F. Supp. 1552·53 A.F.T.R.2d (RIA) 555·1984 U.S. Dist. LEXIS 20604

United States District Court, Northern District of CaliforniaJanuary 9, 1984C-83-3938-WWS, C-83-3939-WWS, C-83-3957-WWS, C-83-3958-WWS, C-83-4003-WWS, C-83-4004-WWS, C-83-4218-WWS and C-83-4219-WWSCalifornia4,287 words

Opinion

Schwarzer, J.

MEMORANDUM OF OPINION AND ORDER

In these eight related actions, taxpayers have challenged penalties assessed against them by the Internal Revenue Service for filing “frivolous” 1982 income tax returns. Defendant has moved to dismiss the ac tions for failure to state a claim on which relief can be granted or alternatively for summary judgment. Plaintiffs have made cross-motions for summary judgment.

All the taxpayers oppose the use of their taxes to support or supply the military on ethical or religious grounds. The facts of the individual cases are established by the allegations of the complaints and counsel’s oral stipulations at the hearing, are undisputed and are as follows:

The IRS assessed each of the plaintiffs a $500 penalty pursuant to 26 U.S.C. § 6702 . As required by id. § 6703(c), each paid 15% of his or her penalty ($75), and demanded a refund and abatement from the IRS. The IRS denied each claim. Each plaintiff then filed an action in district court for a refund of that portion of the penalty already paid, and abatement of the remainder. Plaintiffs challenge the penalties on numerous statutory and constitutional grounds.

I. Scope of the Statute

Plaintiffs…

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