A. L. HIGGINBOTHAM, District Judge.
MEMORANDUM OPINION AND ORDER
Dr. Siegfried W. Dietrich, a dentist residing in Downingtown, Pennsylvania, filed a pro se complaint against the defendants, officials and employees of the Internal Revenue Service, seeking an injunction barring the defendants from collecting the unpaid portion of the plaintiff's 1974 federal income tax until such time as he is accorded ". . . his right to exhaust all administrative...
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