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MATZ v. UNITED STATES

No. 83 C 8179.

581 F.Supp. 714 (1984)

James T. MATZ, Plaintiff, v. UNITED STATES of America and the Commissioner of Internal Revenue, Defendants.

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

March 19, 1984.

Attorney(s) appearing for the Case

James T. Matz, pro se.

Dan K. Webb, U.S. Atty. by Eileen M. Marutzky, Asst. U.S. Atty., Chicago, Ill., Deborah S. Meland, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.

ORDER

BUA, District Judge.

This case involves a $500 civil penalty assessed against the plaintiff in accordance with Section 6702 of the Internal Revenue Code of 1954 (26 U.S.C.), which was added to the Code1 by Section 326(a) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), P.L. 97-248. The plaintiff filed what purports to be a federal income tax return for the year 1982, refusing to furnish any financial data...

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