Jensen v. Internal Revenue Service

835 F.2d 196 61 A.F.T.R.2d 88 -362, 88-1 USTC P 9130 James L. JENSEN, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE; District Director, Internal Revenue Service; Named Agents, Hirelings and Associates of the Above; Unnamed Corporations; Unnamed Individuals as John and Jane Doe; Secretary of the Treasury, Defendants- Appellees. No. 86-1661. United States Court of Appeals, Ninth Circuit. Submitted Aug. 10, 1987. * Order and Opinion Filed Dec. 22, 1987. James L. Jensen, pro per, North Las Vegas, Nev., for plaintiff-appellant. Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees. Appeal from the United States District Court for the District of Nevada. Before WRIGHT, FARRIS and THOMPSON, Circuit Judges. ORDER 1 The opinion filed October 6, 1987 is withdrawn. It is replaced by the opinion filed herewith. 2 The panel has voted to deny the parties' petitions for rehearing. Judges Farris and Thompson have voted to reject the suggestion for a rehearing en banc. 3 The full court has been advised of the suggestion for an en banc hearing, and no judge of the court has requested a vote on it. Fed.R.App.P. 35(b). 4 The parties' petitions for rehearing are…