United States Court of Federal Claims December 19, 2011, No. 10-676T (Schlabach v. United States)

OPINION AND ORDER

LETTOW, Judge.

In this tax-refund case, plaintiff Justin Schlabach seeks recovery of more than $10,000 in penalties and interest paid pursuant to 26 U.S.C. (“I.R.C.”) § 6702 for filing an allegedly frivolous tax return and an allegedly frivolous tax submission. A trial was held on July 25 and 26, 2011, in Spokane, Washington.