UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

JOHN ROBERT LEONARD, SR.,

Plaintiff - Appellant,

v.

UNITED STATES OF AMERICA;

INTERNAL REVENUE SERVICE,

Defendants - Appellees.

No. 97-1193

(D.C. No. 96-S-1812)

(District of Colorado)

ORDER AND JUDGMENT*

Before SEYMOUR, Chief Judge, PORFILIO and MURPHY, Circuit Judges.

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. The case is therefore ordered submitted without oral argument.

We conclude the district court did not err. We therefore AFFIRM the judgment substantially for the reasons stated in the district court's order of dismissal.

ENTERED FOR THE COURT

John C. Porfilio

Circuit Judge