PER CURIAM.
The pro se appellant, Robert Gillin, lives in New Hampshire and files his federal income tax returns with the Internal Revenue Service office in Andover, Massachusetts. In early 1989, Mr. Gillin learned that IRS agents in Jacksonville, Florida, were conducting a "field examination" of his 1985 income tax return, using records it had obtained from the Andover office. The IRS asked Mr. Gillin to consent to an extension of the limitations period for...
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