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O'BRIEN v. EVANS

Civ. No. 82-6215-E.

560 F.Supp. 228 (1983)

James J. O'BRIEN, on behalf of himself and all others similarly situated, Plaintiff, v. T. Blair EVANS, individually and as District Director, Internal Revenue Service, Portland, Oregon; Roger Steele, individually and as Chief, Service Examination Branch, Western Region; John Doe, individually and as Chief, Compliance Division, Internal Revenue Service, Western Region, Defendants.

United States District Court, D. Oregon.

January 28, 1983.

Attorney(s) appearing for the Case

Thomas D. Kershaw, Klamath Falls, Or., for plaintiff.

Charles H. Turner, U.S. Atty., Portland, Or., G. Scott Nebergall, Tax Div., Dept. of Justice, Washington, D.C., for defendants.

OPINION and ORDER

JAMES M. BURNS, Chief Judge:

The plaintiff, James O'Brien, seeks injunctive and declaratory relief from the Internal Revenue Service's assessment of a $500 penalty for filing a false exception certificate. He wishes to represent all others similarly situated. Fed.R.Civ.P. 23.

This matter is before me to review Judge Hogan's findings and recommendation to dismiss the case for lack of subject matter jurisdiction. 28 U.S.C. §...

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