HAYNSWORTH, Chief Judge:
Appellant, appearing anonymously as John Doe, has failed to file his 1970 and 1971 income tax returns. He states that he is now prepared to file those returns, but has not done so because he fears that the Internal Revenue Service will use his late-filed returns as evidence in an action against him for failure to make a timely return, 26 U.S.C. § 7203. He seeks to enjoin the Internal Revenue Service from using those returns, if and when...
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