United States of America v. Kenneth N. Zarska

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 05-1153
UNITED STATES OF AMERICA,
Petitioner - Appellee,
versus
KENNETH N. ZARSKA,
Respondent - Appellant.
Appeal from the United States District Court for the Northern
District of West Virginia, at Martinsburg. W. Craig Broadwater,
District Judge. (MISC-04-50)
Submitted: August 25, 2005 Decided: August 30, 2005
Before TRAXLER and SHEDD, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Kenneth N. Zarska, Appellant Pro Se. Daniel W. Dickinson, Jr.,
OFFICE OF THE UNITED STATES ATTORNEY, Wheeling, West Virginia, for
Appellee.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Kenneth N. Zarska appeals from the district court’s
orders: (1) denying his motions to quash a summons issued by the
Internal Revenue Service (“IRS”) and to dismiss the IRS’s action to
enforce the summons, and (2) dismissing the enforcement action on
the IRS’s motion after Zarska complied with the summons. We have
reviewed the record and the district court’s opinion and orders and
find no reversible error. Accordingly, we affirm for the reasons
stated by the district court. United States v. Zarska, No. MISC-
04-50 (N.D.W. Va. Nov. 10, 2004, Dec. 30, 2004 & Feb. 17, 2005).
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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