PER CURIAM:
The appellants filed two complaints in the district court seeking to restrain alleged abuse of administrative power by the appellee District Director of Internal Revenue and asking general equitable relief. They assert that they timely filed their federal income tax returns for 1954, 1955 and 1956, that in 1966 the Director sent notices of deficiency for those years assessing fraud penalties under 26 U.S.C.A. § 6653(b), that assessment and collection...
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