In this case, the taxpayer filed frivolous tax returns and got hit with the I.R.C. Sec. 6702(a) penalty (pre-Apr. 3, 2007 version) for doing so. She paid the penalty and sued for a refund. However, before the case came to trial, the taxpayer died. The issue was whether the penalty survived her death. The statute at issue was silent on the matter and the court determined that it was a civil penalty by nature and survived the decedent's death. The court noted that its opinion had no bearing on whether the current version of the statute (with a much larger penalty) was still civil in nature that would survive a decedent's death. United States v. Molen, No. 2:10-cv-2591-MCE KJN, 2014 U.S. Dist. LEXIS 69966 (E.D. Cal. May 21, 2014).