PER CURIAM:
In October, 1990, appellant Jorge Byron Alegria, a non-resident alien, filed a complaint in the United States District Court for the Southern District of Florida seeking review of a jeopardy assessment made against him pursuant to § 7429(b) of the Internal Revenue Code (the Code). Soon thereafter the United States filed a motion to dismiss the case for lack of venue. After a hearing on the matter, the district court dismissed the case for lack of...
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