Forsythe

Court of Claims

Forsythe

566 F.2d 1188, 214 Ct. Cl. 748, 1977 U.S. Ct. Cl. LEXIS 190

CourtUnited States Court of Claims

DecidedMay 13, 1977

DocketNo. 282-76

StatusPublished

Cited by1 cases

This text of 566 F.2d 1188 (Forsythe) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Forsythe, 566 F.2d 1188, 214 Ct. Cl. 748, 1977 U.S. Ct. Cl. LEXIS 190 (cc 1977).

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Opinion

This pro se case comes before the court on defendant’s motion for summary judgment, unopposed by plaintiff. Plaintiff brought suit to prevent the collection of $1,366.31 assessed as a fraud penalty against him for 1970 by the Internal Revenue Service.

Plaintiffs petition must be dismissed. Plaintiff does not ask a refund of tax paid, but the abatement of á fraud penalty. The claim, therefore, is one for declaratory judgment or injunctive relief against the IRS for which this court has no jurisdiction. United States v. King, 395 U.S. 1 (1969). In addition, even if the court had jurisdiction over plaintiffs claim, it appears from defendant’s brief that the case is now moot. Effective May 20, 1974, the IRS abated the assessment because it was invalid as out of time.

it is therefore ordered, upon consideration of the petition, answer, and defendant’s motion for summary judgment, and without oral argument, that defendant’s motion for summary judgment is granted, and the petition is dismissed.

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This pro se case comes before the court on defendant’s motion for summary judgment, unopposed by plaintiff. Plaintiff brought suit to prevent the collection of $1,366.31 assessed as a fraud penalty against him for 1970 by the Internal Revenue Service.

Plaintiffs petition must be dismissed. Plaintiff does not ask a refund of tax paid, but the abatement of á fraud penalty. The claim, therefore, is one for declaratory judgment or injunctive relief against the IRS for which this court has no jurisdiction. United States v. King, 395 U.S. 1 (1969). In addition, even if the court had jurisdiction over plaintiffs claim, it appears from defendant’s brief that the case is now moot. Effective May 20, 1974, the IRS abated the assessment because it was invalid as out of time.

it is therefore ordered, upon consideration of the petition, answer, and defendant’s motion for summary judgment, and without oral argument, that defendant’s motion for summary judgment is granted, and the petition is dismissed.

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Bluebook (online)

566 F.2d 1188, 214 Ct. Cl. 748, 1977 U.S. Ct. Cl. LEXIS 190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/forsythe-cc-1977.

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