MEMORANDUM AND ORDER
SIFTON, District Judge.
This action was commenced by plaintiff for a refund of a civil penalty assessed against him by the Internal Revenue Service pursuant to 26 U.S.C. § 6700 for promotion of an "abusive tax shelter." This matter is before the Court on the parties' cross-motions for summary judgment. Plaintiff alleges that the portion of the statute penalizing promoters of tax shelters who make "gross valuation overstatements...
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