CANBY, Circuit Judge:
As a result of federal income tax returns filed by appellant Frank A. England III, the Internal Revenue Service (IRS) classified him as a "tax protester." England sued the IRS under the Privacy Act of 1974, 5 U.S.C. § 552a, seeking to have the words "tax protester" removed from IRS records pertaining to him. The district court dismissed the action on the ground that 26 U.S.C. § 7852(e) deprived the court of subject matter jurisdiction...
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