Case: Philip L. Forsythe
Abbreviation: Forsythe
Decision Date: 1977-05-13
Docket Number: No. 282-76
Citation: 214 Ct. Cl. 748
Volume: 214
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: Philip L. Forsythe
Judges: Before Davis, Judge, Presiding, Kashiwa, and Kunzig, Judges.
Pages: 748–748

Head Matter:
No. 282-76.
May 13, 1977
Philip L. Forsythe
Philip L. Forsythe, pro se.
Evelyn Leopold, with whom was Acting Assistant Attorney General Myron C. Baum, for defendant.
Before Davis, Judge, Presiding, Kashiwa, and Kunzig, Judges.

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.