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MARTIN v. C.I.R.

No. 84-3205.

753 F.2d 1358 (1985)

James MARTIN, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided February 6, 1985.

Attorney(s) appearing for the Case

James Martin, pro se.

Glenn L. Archer, Gary R. Allen, Michael Paup, Kenneth L. Greene, Chief Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., William J. Petro, U.S. Atty., Cleveland, Ohio, for defendants-appellees.

Before EDWARDS and KENNEDY, Circuit Judges, and PHILLIPS, Senior Circuit Judge.

PHILLIPS, Senior Circuit Judge.

This action was filed by the plaintiff, pro se, seeking a writ of mandamus to compel the Commissioner of Internal Revenue to bring suit against the plaintiff for a tax deficiency allegedly owed by plaintiff to the Internal Revenue Service, before proceeding to collect the deficiency. District Judge Alvin I. Krenzler dismissed the complaint for failure to state a claim upon which relief may be granted. The opinion of Judge Krenzler...

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