No. 79-4542

677 F.2d 1322 82-1 USTC P 9405 J. Albert HUTCHINSON, Plaintiff-Appellant, v. UNITED STATES of America, A political entity and corporation, Commissioners of Internal Revenue and Acting Commissioners of Internal Revenue, Twenty Unknown District Directors, Acting District Directors and Revenue Agents of Internal Revenue Service, Western Division, Delagatees of the Secretary of the Treasury, each Incumbent during the Calendar Years 1970 through 1977, Defendants-Appellees. No. 79-4542. United States Court of Appeals, Ninth Circuit. Argued March 11, 1982. Submitted April 8, 1982. Decided May 26, 1982. J. Albert Hutchinson, in pro per. John A. Dudeck, Jr., Dept. of Justice, Washington, D. C., argued, for defendants-appellees; Michael L. Paup, Dept. of Justice, Washington, D. C., on brief. Appeal from the United States District Court for the Northern District of California. Before GOODWIN, SNEED, and ANDERSON, Circuit Judges. SNEED, Circuit Judge: 1 Taxpayer/appellant Hutchinson 1 appeals pro se from the district court's dismissal of his claims for refund of asserted overpayments, for declaratory and injunctive relief and for damages against the Commissioner and his employees in both…