PER CURIAM.
Pro-se plaintiff-appellant Patrick Barr appeals from the judgment of the district court dismissing his complaint for lack of subject matter jurisdiction. We affirm.
Barr filed a withholding statement (Form W-4) with his employer claiming that he was exempt from withholding. The government subsequently determined that Barr's representations were false, and assessed a $500 penalty under 26 U.S.C. § 6682. Barr then filed a "Petition to Enforce...
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