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BROCKHOUSE v. UNITED STATES

No. 82 C 3899.

577 F.Supp. 55 (1983)

John BROCKHOUSE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, E.D.

May 18, 1983.

Attorney(s) appearing for the Case

John Brockhouse, pro se.

Eileen M. Marutzky, U.S. Atty., Chicago, Ill., for defendant.

MEMORANDUM OPINION AND ORDER

DECKER, District Judge.

Plaintiff, John Brockhouse ("Brockhouse"), has brought this pro se action against the United States of America ("United States") seeking a refund of $15.00 paid toward the satisfaction of a $100.00 tax preparer penalty assessed against him by the Internal Revenue Service ("IRS"). The penalty was imposed on Brockhouse, a Certified Public Accountant, under 26 U.S.C. § 6694(a) ("section 6694(a...

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