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FLOWERS v. C.I.R.

No. K83-171 CA4.

573 F.Supp. 21 (1983)

Florence Elizabeth FLOWERS, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, W.D. Michigan.

August 5, 1983.

Attorney(s) appearing for the Case

Brenda Braceful, Asst. U.S. Atty., Grand Rapids, Mich. and Charles Fash, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

OPINION

ENSLEN, District Judge.

The Defendant moves to dismiss this action brought to enjoin him from collecting a penalty imposed on plaintiff taxpayer. The penalty was imposed pursuant to 26 U.S.C. § 6682(a)1, which allows the imposition of a $500.00 penalty against taxpayers who submit W-4 forms containing false information. The Defendant contends that this court is without subject matter jurisdiction, that the action...

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