Court of Appeals for the Sixth Circuit September 15, 2003, No. 03-1166 (Tough v. Internal Revenue Service)

ORDER

Lonnie James Tough, Jr., appeals pro se from the district court’s dismissal of an action that he had brought against the Internal Revenue Service (“IRS”). His appeal has been referred to a panel of this court pursuant to Rule 34(j)(l), Rules of the Sixth Circuit. Upon examination, the panel unanimously agrees that oral argument is not needed in this case. Fed. R.App. P. 34(a).