PER CURIAM.
Ross P. Upton appeals pro se from the judgment of the United States District Court for the District of Connecticut (Burns, J.) dismissing, for lack of subject matter jurisdiction, Upton's petition to quash an Internal Revenue Service ("IRS") administrative summons. For the reasons that follow, we affirm.
BACKGROUND
In the course of investigating petitioner Ross Upton's federal tax liability, the IRS issued an administrative...
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