UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-1152
COBURN T. NORFLEET,
Petitioner - Appellant,
versus
UNITED STATES OF AMERICA,
Respondent - Appellee.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Raleigh. W. Earl Britt, Senior
District Judge. (MISC-01-28-5)
Submitted: April 25, 2002 Decided: May 6, 2002
Before WILLIAMS and KING, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Coburn T. Norfleet, Appellant Pro Se. Frank Phillip Cihlar, Carol
Ann Barthel, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.;
Rudolf A. Renfer, Jr., Assistant United States Attorney, Raleigh,
North Carolina, for Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).
PER CURIAM:
Coburn T. Norfleet appeals the district court’s order
dismissing his petition to quash administrative summonses issued to
third parties by the Internal Revenue Service. Our review of the
record and the district court’s opinion discloses no reversible
error. Accordingly, we affirm on the reasoning of the district
court. Norfleet v. United States, No. MISC-01-28-5 (E.D.N.C. Dec.
5, 2001). We dispense with oral argument because the facts and
legal contentions are adequately presented in the materials before
the court and argument would not aid the decisional process.
AFFIRMED
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