Richard Evan Harms v. IRS ( 1998 )

United States Court of Appeals FOR THE EIGHTH CIRCUIT _____________ No. 97-3136WM _____________ Richard Evan Harms, * * Appellant, * Appeal from the United States * District Court for the Western v. * District of Missouri. * Internal Revenue Service, * [UNPUBLISHED] * Appellee. * _____________ Submitted: April 20, 1998 Filed: May 1, 1998 _____________ Before FAGG, BEAM, and HANSEN, Circuit Judges. _____________ PER CURIAM. Richard Evan Harms filed suit in the district court against the Internal Revenue Service and the Federal Labor Relations Authority. The district court dismissed both defendants, and Harms appeals. After careful review of the record and the parties' briefs, we affirm the district court's dismissals. See 8th Cir. R. 47B. A true copy. Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.