NATHANIEL R. JONES, Senior Circuit Judge.
Plaintiffs appeal the district court's dismissal of their challenge to the implementation of the Internal Revenue Code by the Internal Revenue Service ("IRS"). The Plaintiffs clearly lack standing to bring this action and likewise have not presented a case or controversy. Accordingly, we affirm the district court's grant of the United States' motion to dismiss.
I
On April 21, 1994, Plaintiff Joseph Chrisman...
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