What follows is an opinion from a United States Court of Appeals.
Your task is to identify the issue in the case, that is, the social and/or political context of the litigation in which more purely legal issues are argued. Put somewhat differently, this field identifies the nature of the conflict between the litigants. The focus here is on the subject matter of the controversy rather than its legal basis.
Your task is to determine the specific issue in the case within the broad category of "economic activity and regulation - taxes, patents, copyright".

Opinion:
Thomas A. DaBOUL, Petitioner and Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 24705.
United States Court of Appeals, Ninth Circuit.
July 6, 1970.
Thomas A. DaBoul, in pro per.
Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Dept, of Justice, K. Martin Worthy, Chief Counsel, I. R. S., Lee A. Jackson, Elmer J. Kelsey, Richard Farber, Dept, of Justice, Washington, D. C., for appellee.
Before CHAMBERS and MERRILL, Circuit Judges, and BYRNE, District Judge.
PER CURIAM:
The appeal is dismissed as legally frivolous.
The issuance of a statutory notice of deficiency by the commissioner (which was never issued in this case) is necessary before the tax court has jurisdiction. See Corbett v. Frank, 9 Cir., 293 F.2d 501.
If DaBoul was entitled to any relief, he should have proceeded in some United States district court.

Question: What is the specific issue in the case within the general category of "economic activity and regulation - taxes, patents, copyright"?

Choices:
state or local tax
federal taxation - individual income tax (includes taxes of individuals, fiduciaries, & estates)
federal tax - business income tax (includes corporate and parnership)
federal tax - excess profits
federal estate and gift tax
federal tax - other
patents
copyrights
trademarks
trade secrets, personal intellectual property

Answer: 1