DECISION AND ORDER
REYNOLDS, Chief Judge.
This is an action for refund of a percentage of a $500.00 penalty assessed under 26 U.S.C. § 6702. Federal jurisdiction is based on 28 U.S.C. § 1346(a)(1). Presently before the Court is the defendant United States' motion for summary judgment. The motion is granted.
The following facts are not in dispute. Plaintiffs Joseph and Mary Woida filed an Internal Revenue Service ("I.R.S.") Form 1040 for...
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