
    Dr. Philip L. NELSON, Citizen, Appellant, v. UNITED STATES of America, et al.; Internal Revenue Service, Appellees.
    No. 98-3667.
    United States Court of Appeals, Eighth Circuit.
    Submitted July 7, 1999.
    Decided Aug. 10, 1999.
    Before WOLLMAN, Chief Judge, RICHARD S. ARNOLD, and BEAM, Circuit Judges.
   PER CURIAM.

Dr. Philip L. Nelson appeals from the district court’s 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.
     