PER CURIAM:
Plaintiff-appellant, Donna Jean Barnett appeals pro se the district court's grant of summary judgment in favor of defendant-appellee, the United States Government, on her claim that the Internal Revenue Service ("IRS") did not give her proper notice of a $500 penalty assessed against her for filing a frivolous income tax return. We AFFIRM.
I. BACKGROUND
In May of 1998, Barnett filed a form 1040 income tax return with the IRS for...
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