DECISION AND ORDER
REYNOLDS, Chief Judge.
This is an action for refund of a sum paid as a percentage of a penalty imposed for the filing of a frivolous income tax return. Plaintiff pro se George Liljenfeldt argues that his payment should be refunded because his return was not frivolous and because the statute under which the penalty was imposed, 26 U.S.C. § 6702, is unconstitutional. Federal jurisdiction is based on 28 U.S.C. § 1346. The...
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