Unpublished Dispositiondale W. Holcomb, Petitioner-appellant, v. John O. Hummel, District Director, Internal Revenue Service,larry Gora, Revenue Officer, Internal Revenue,united States of America, Respondents- Appellees, 835 F.2d 878 (6th Cir. 1987)

Before KEITH and WELLFORD, Circuit Judges, and THOMAS G. HULL, District Judge.^* 

ORDER

Petitioner appeals the district court's judgment dismissing his mandamus suit as frivolous and dismissing his motion to quash a tax summons for lack of jurisdiction. The appeal has been referred to a panel pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon examination of the certified record and the parties' briefs, this panel unanimously agrees that oral argument is not needed. Fed. R. App. P. 34(a).

Petitioner claimed that respondents lacked jurisdiction to collect or determine his tax liability.

Upon consideration, we affirm the district court's judgment for reasons stated in its order dated May 20, 1987, granting respondents' motion to dismiss. Rule 9(b) (5), Rules of the Sixth Circuit.

The appeal in this case is without merit, unjustified, and frivolous. We therefore assess double costs against the appellant.