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 The opinion is hereby withdrawn and the judgment is vacated.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