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KARPOWYCZ v. UNITED STATES

No. 83 C 7899.

586 F.Supp. 48 (1984)

Ihor B. KARPOWYCZ, Plaintiff, v. UNITED STATES of America, Defendant.

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

May 8, 1984.

Attorney(s) appearing for the Case

Ihor B. Karpowycz, pro se.

Linda A. Wawzenski, Asst. U.S. Atty., Chicago, Ill., for defendant.

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

Plaintiff Ihor B. Karpowycz ("Karpowycz") brings this action pursuant to 26 U.S.C. §§ 6703 and 7422, challenging a civil penalty of $500 imposed upon him by the Internal Revenue Service ("IRS") for filing a tax return deemed "frivolous" pursuant to 26 U.S.C. § 6702. Presently pending before the Court is the IRS's motion to dismiss or for summary...

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