Court of Appeals for the Seventh Circuit April 23, 1986, 85-2239 (Alton Ob-Gyn, Ltd., an Illinois Professional Corporation v. United States)

BAUER, Circuit Judge.

Alton OB-Gyn, Ltd., (“taxpayer”) brought suit seeking a refund of a penalty paid under 26 U.S.C. § 6058(a) of the Internal Revenue Code of 1954 for failure to timely file the required Form 5500-C Annual Return/Report of Employee Benefit

*516

Plan with the Internal Revenue Service.