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  5. 847 F.2d 1379 (1988)
 

ROAT v. C.I.R.

Nos. 86-3857, 86-7479, 86-7480, 86-7482, 86-7483, 86-7487 and 87-1559.

847 F.2d 1379 (1988)

Charles A. ROAT, Plaintiff-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE; Alaska USA Federal Credit Union; Felec Services, Inc., Defendants-Appellees. Robert J. HAGGERTY, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Douglas G. WADE, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. H. Milton MOORE, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Erby D. BROWN, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. John M. SHORTER, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. Manuel C. BORBON, Plaintiff-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 27, 1988.

Attorney(s) appearing for the Case

Jeffrey A. Dickstein, Missoula, Mont., for plaintiff-appellant.

Gary R. Allen and Howard M. Soloman, Tax Div., U.S. Dept. of Justice, Washington, D.C., for the defendants-appellees.

Before BEEZER, HALL and WIGGINS, Circuit Judges.

BEEZER, Circuit Judge:

Appellants did not file income tax returns. They challenge their income tax on the theory that the Commissioner cannot determine their tax deficiencies until he prepares returns on their behalf. The Tax Court denied five appellants' motions to dismiss for lack of jurisdiction, and granted the Commissioner's motions for failure to prosecute. The district courts denied injunctive relief to two other appellants as barred by the Anti-Injunction...

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