Plaster v. Comm'r of Internal Revenue

Full title: Michael D. Plaster, Plaintiff v. Comm'r of Internal Revenue, Defendant

Court: United States District Court, N.D. Ohio, Western Division

Date published: Feb 20, 2003

No. 3:02CV7542 (N.D. Ohio Feb. 20, 2003)

Opinion

No. 3:02CV7542

February 20, 2003

ORDER

JAMES G. CARR, United States District Judge

This is a suit by a plaintiff who claims that he is not subject to federal income tax. Pending is the defendant's motion to dismiss. That motion shall be granted.

Plaintiff has been assessed a penalty for filing a frivolous tax return (so deemed because it contained only the plaintiff's name, address, and social security number and the number of exemptions claimed by the plaintiff).

Plaintiff's suit challenges the legality of the penalty assessment. He claims, inter alia, that a notice sent to him may not have been signed by an officer to whom the authority to sign the notice had been delegated. That contention is frivolous. See, e.g., Bentley v. Internal Revenue Service, 2000 WL 31274045 (N.D. Ohio Sept. 10, 2002) (Gwin, J.).

Plaintiff's opposition to the motion to dismiss did not address the arguments made by the defendant in the motion. Those arguments are deemed well taken for the reasons stated in that motion.

There is no merit to the plaintiff's complaint. It is, accordingly,

ORDERED THAT defendant's motion to dismiss be, and the same hereby is granted.

So ordered.