District Court, W.D. Michigan September 20, 2002, 5:01-cv-00104 (Gillett v. United States)

MEMORANDUM OPINION

McKEAGUE, District Judge.

This is an action brought by a

pro se

plaintiff to challenge IRS penalties imposed upon him for filing an allegedly frivolous tax return and to challenge his obligation to pay federal income taxes. The IRS imposed the penalties pursuant to 26 U.S.C. § 6702 for frivolous tax returns for the 1998 and 1999 tax years.