40 F.3d 390 Wilberv.I.R.S.* NO. 93-9221 United States Court of Appeals,Eleventh Circuit. Nov 03, 1994 Appeal From: N.D.Ga., No. 93-01580-1-CV 1 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3