BOTHKE v. U.S.

No. CV 86-4580-RJK (Px).

670 F.Supp. 285 (1987)

Hans and Norma BOTHKE, Plaintiffs, v. UNITED STATES of America, Theron C. Polivka, District Director, I.R.S., Defendants.

United States District Court, C.D. California.

April 6, 1987.


Attorney(s) appearing for the Case

Hans and Norma Bothke, Orange, Cal., plaintiffs in pro per.

Robert C. Bonner, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Chief, Tax Div., Jeffrey C. Varga, Asst. U.S. Atty., Los Angeles, Cal., for defendants.


MEMORANDUM OF DECISION AND ORDER; JUDGMENT

KELLEHER, Senior District Judge.

BACKGROUND

Plaintiffs Hans and Norma Bothke, in pro se, brought this action challenging a $500.00 "frivolous tax return penalty" assessed against them under 26 U.S.C. § 6702.

Plaintiffs received a Notice of Assessment on November 18, 1985. The Notice identified the tax year in issue as 1984. Plaintiffs filed a timely claim contesting the penalty and paid 15...

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