UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
March 27, 1985
JUDE THIBAULT, APPELLANT
CARL H. WEISS, A. DISANTO, G. GRAGIN, CHARLES E. RODDY AND INTERNAL REVENUE SERVICE
ON APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF PENNSYLVANIA
MEMORANDUM OPINION OF THE COURT
Before: GIBBONS, SLOVITER and VAN DUSEN, Circuit Judges
GIBBONS, Circuit Judge :
Jude Thibault appeals from an order of the United States District Court dismissing as frivolous his action against the Internal Revenue SErvice and several employees of that service seeking to restrain the collection of a deficiency assessment of income tax. The trial court did not err in dismissing the action. 26 U.S.C. § 7421(a) (1982); 28 U.S.C. § 2201 (1982); Enochs v. Williams Packing Co., 370 U.S. 1 (1962). The order appealed from will, therefore, be affirmed.
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