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ALLEN v. U.S.

No. 94-8393 Non-Argument Calendar.

51 F.3d 1012 (1995)

Alfers L. ALLEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 9, 1995.

Attorney(s) appearing for the Case

D. Robert Autrey, Jr., Linda J. Spievack, Marietta, GA, for appelnt.

Gary R. Allen, Tax Div., Dept. of Justice, Sarah K. Knutson, lead counsel, Loretta C. Argrett, Bruce R. Ellisen, Washington, DC, for appellee.

Before KRAVITCH, EDMONDSON and COX, Circuit Judges.

KRAVITCH, Circuit Judge:

The Commissioner of Internal Revenue offset the refund of a fraud penalty, improperly imposed on Allen, with new negligence and delinquency penalties for the same tax year. Allen sued for the balance; the district court concluded that the Commissioner's action was proper and denied the refund. We agree and AFFIRM.

I.

The material facts are not in dispute. Appellant Allen refused to pay his income taxes for the 1975 and 1976...

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