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TORNICHIO v. U.S.

No. 5:02-CV-351.

263 F.Supp.2d 1090 (2002)

Joseph TORNICHIO, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, Eastern Division.

December 11, 2002.

Attorney(s) appearing for the Case

Michael W. Davis, U.S. Department of Justice, Tax Division, Washington, DC, for United States of America, (dft).

ORDER AND OPINION,

GWIN, District Judge.

On October 29, 2002, Defendant the United States of America ("the United States") moved the Court to dismiss pro se Plaintiff Tornichio's complaint against it and affirm the Internal Revenue Service's ("IRS") determination that Tornichio is liable for filing frivolous income tax returns. In his complaint, Tornichio asks the Court to invalidate the IRS's determination because he believes the IRS collection due...

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