(DOWNLOAD) "Sisemore v. United States and Internal Revenue Service" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Sisemore v. United States and Internal Revenue Service
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 24, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
These two pro se Tennessee taxpayers, who are husband and wife, appeal from a district court judgment dismissing their suit as frivolous and finding them liable for costs and attorney fees in the amount of $130.89 for maintaining their suit in bad faith. Plaintiffs filed their suit in order to seek a refund of the penalty assessed against them under 26 U.S.C. § 6702(a) by the Commissioner of the Internal Revenue Service for their having filed an unsubstantiated and frivolous amended income tax return for the year 1980. Plaintiffs filed an amended tax return form 1040X claiming that they had erroneously claimed their wages and salary as income in their initial return. Attached to the amended return was a memorandum of law in which they argued that their wages did not represent a gain which is taxable because wages are a source of income and were received in equal exchange for their labor. Upon review of the amended return, the Commissioner assessed a $500 frivolous return penalty against the plaintiffs pursuant to 26 U.S.C. § 6702. After paying 15% of the penalty, or $75, the plaintiffs sought a refund of the penalty from the Commissioner. Upon the denial of the refund, the plaintiffs filed the instant law suit.
 "Sisemore v. United States and Internal Revenue Service" by United States Court Of Appeals For The Sixth Circuit # eBook PDF Kindle ePub Free){kind=link}