Citation Codes Equivalent Citations citation codes Docket Number No. 3:04-cv-494. Motions Motion for determination : Denied Judges Thomas W. Phillips See more information ... Smart Summary Please sign up to generate summary. PEOPLE OF TENNESSEE, ex rel: DAVID FRANCIS FAIR, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE. Defendant. JUDGMENT ORDER THOMAS PHILLIPS, Magistrate Judge For the reasons stated in the memorandum opinion filed this day with the court, plaintiff's motion for determination of taxpayer status [Doc. 2] is DENIED and this action is hereby DISMISSED pursuant to Federal Rule of Civil Procedure 12(b)(1).