Opinion for the Court filed by Circuit Judge ROGERS.
ROGERS, Circuit Judge:
Bruce E. Gardner appearing pro se appeals the dismissal of his complaint alleging violations of federal and state law by federal and state authorities, primarily as a result of the disclosure of his tax returns and tax information, under Fed.R.Civ.P. 12 (b)(1), (2), & (6) and 41(b). For the reasons set forth in a companion case, Gardner v. United States,
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