Nelson v. United States

Dr. Marjorie Nelson appeals the district courts dismissal of her challenge to the applicability and constitutionality of 26 U.S.C. § 6702, an Internal Revenue Code penalty provision. Dr. Nelson claims that section 6702 violates the first amendment by unconstitutionally infringing upon the free exercise of her religion. Dr. Nelson also claims that section 6702 violates her fifth amendment right to due process by being unconstitutionally vague. We find these claims to be meritless and affirm.