MURPHY, District Judge.
1. This is a civil action brought under the laws of the United States providing for Internal Revenue, as hereinafter more fully appears, and it is brought specifically under Title 28 U.S.C. § 1346(a).
2. The plaintiff is now, and at all times herein relevant was, a native-born citizen of the United States of America. At the time of filing this action he resides in the City of Martinez, County of Contra Costa, State of California...
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