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UNITED STATES v. HART

No. 82-2046.

701 F.2d 749 (1983)

UNITED STATES of America, Gary O. Booth, Richard D. Roller, and Barbara A. Shandony, Appellees, v. Douglas M. HART, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 10, 1983.

Rehearing Denied May 25, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., for appellees; Rodney S. Webb, U.S. Atty., of counsel.

Douglas M. Hart, pro se.

Before HEANEY, McMILLIAN and ARNOLD, Circuit Judges.

PER CURIAM.

The United States and three employees of the Internal Revenue Service brought this action for declaratory and injunctive relief against the defendant Douglas M. Hart. Booth is District Director of the Internal Revenue Service for the North Dakota District, Roller is a group manager, and Shandony is an examination and revenue agent. Roller assigned Shandony to audit the income-tax returns of the defendant Hart, who lives in West Fargo, North Dakota.

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