NELSON, Circuit Judge:
Appellant Ernest Colton appeals the district court's dismissal of this action, in which Colton is seeking the return of a penalty assessed by the Internal Revenue Service (IRS) under 26 U.S.C. section 6702. Since the IRS was acting within its statutory authority when it imposed the penalty, Colton is entitled to none of the relief sought. The district court correctly dismissed the complaint and we affirm.
I. Facts
Ernest...
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