RILEY v. C.I.R.

No. C-2-82-1467.

566 F.Supp. 21 (1983)

Patrick J. RILEY and Sherry A. Riley, Plaintiffs, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, S.D. Ohio, E.D.

February 7, 1983.


Attorney(s) appearing for the Case

Patrick J. Riley and Sherry A. Riley, pro se.

Albert R. Ritcher, Asst. U.S. Atty., Columbus, Ohio, Matthew Yackshaw, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM AND ORDER

HOLSCHUH, District Judge.

On November 17, 1982, plaintiffs, taxpayers, filed this action against the Commissioner of Internal Revenue seeking a temporary restraining order and a permanent injunction ordering defendant to refrain from any attempt to collect a penalty assessed against plaintiffs under 26 U.S.C. § 6682. On December 3, 1982, defendant Commissioner filed a motion to dismiss the action. This case is now before the Court...

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