881 F.2d 1073 Colemanv.C.I.R.S.* NO. 89-4125 United States Court of Appeals,Fifth Circuit. JUL 26, 1989 1 Appeal From: U.S.T.C. 2 AFFIRMED. * Fed.R.App.P. 34(a); 5th Cir.R. 34.2