TIBBETTS v. SECRETARY OF THE TREASURY

No. B-C-83-312.

577 F.Supp. 911 (1984)

Jeffrey C. TIBBETTS, Plaintiff, v. The SECRETARY OF THE TREASURY and the United States of America, Defendants.

United States District Court, W.D. North Carolina, Bryson City Division.

January 12, 1984.


Attorney(s) appearing for the Case

Jeffrey C. Tibbetts, pro se.

Charles R. Brewer, U.S. Atty., Asheville, N.C., for defendants.


MEMORANDUM OF DECISION

WOODROW WILSON JONES, Chief Judge.

Plaintiff instituted this action pursuant to the Internal Revenue Code of 1954 (hereinafter I.R.C.), 26 U.S.C.A. §§ 6703 and 7422, seeking to obtain abatement of a $500.00 penalty assessed pursuant to I.R.C. § 6702 and refund of $75.00 which Plaintiff has previously paid in partial satisfaction of the penalty. This Court has jurisdiction of the action pursuant to 28 U.S.C.A. §...

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