District Court, N.D. New York February 9, 1987, No. 84-CV-524 (Chamberlin v. United States)

MEMORANDUM-DECISION AND ORDER

MUNSON, Chief Judge.

Plaintiff brought this action under 26 U.S.C. § 6703(c) (1982) to review a penalty assessed against him by the Internal Revenue Service (“IRS”) for filing a “frivolous” 1982 income tax return. Defendant has moved to dismiss the action for failure to state a claim upon which relief can be granted or alternatively for summary judgment.