MEMORANDUM OF OPINION AND ORDER
KRENZLER, District Judge.
This action was filed by plaintiff, James Martin, on December 16, 1982, against defendants, United States of America (hereinafter U.S.A.), the Internal Revenue Service (hereinafter I.R.S.), and the Commissioner of the Internal Revenue Service (hereinafter Commissioner). Plaintiff asks this Court to issue a writ of mandamus to compel the Commissioner to bring suit against the plaintiff for a tax deficiency...
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