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No. 96-2305 ___________

Pamela M. Stowe, * * Appellant, * * v. * * Appeal from the United States United States of America; * District Court for the Everett Loury, District * Western District of Missouri. Director, IRS; Eric White, * [UNPUBLISHED] Special Agent IRS, * * Appellees. * ___________

Submitted: December 20, 1996

Filed: December 26, 1996 ___________

Before FAGG, WOLLMAN, and MURPHY, Circuit Judges. ___________

PER CURIAM.

Pamela Stowe appeals the district court's1 dismissal of her action seeking a writ of mandamus and the denial of her motion to reconsider. After careful review of the record and the parties' briefs, we conclude that the dismissal was proper. See 8th Cir. R. 47B.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

1 The Honorable Dean Whipple, United States District Judge for the Western District of Missouri.