FILED
United States Court of Appeals
Tenth Circuit

MAY 12 2004

PATRICK FISHER
Clerk

UNITED STATES COURT OF APPEALS

TENTH CIRCUIT

JOHN RODERICK McKOWEN,

	Plaintiff-Appellant,

v.

INTERNAL REVENUE SERVICE, UNITED STATES DEPARTMENT OF THE TREASURY,

	Defendant-Appellee.	

No. 01-1345

Before BRISCOE, ANDERSON and O’BRIEN, Circuit Judges.

	The opinion filed May 11, 2004, was filed in error.  The opinion is hereby  withdrawn and the judgment is vacated.
								Entered for the Court
								Patrick Fisher, Clerk

								By:
									Deputy Clerk