United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 98-3667 ___________ Dr. Philip L. Nelson, Citizen, * * Appellant, * * v. * Appeal from the United States * District Court for the United States of America, et al; * District of Minnesota.

Internal Revenue Service, * * [UNPUBLISHED] Appellees. * ___________ Submitted: July 7, 1999 Filed: August 10, 1999 ___________ Before WOLLMAN, Chief Judge, RICHARD S. ARNOLD, and BEAM, Circuit Judges. ___________ PER CURIAM.

Dr. Philip L. Nelson appeals from the district court’s1 order dismissing his petition to quash Internal Revenue Service circular letters for lack of subject matter jurisdiction. After careful review of the record and the parties’ submissions, we affirm.

See 8th Cir. R. 47B.

The Honorable David S. Doty, United States District Judge for the District of Minnesota.

A true copy.

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

-2-