8:09-cv-00651-HMH-BHH) ROBERT ALAN BERKOWITZ v. United States of America

Filed: June 2, 2014
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-2328
(8:09-cv-00651-HMH-BHH)
ROBERT ALAN BERKOWITZ,
Petitioner - Appellant,
v.
UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING
CORPORATION; CARECREDIT, INCORPORATED - GE MONEY
COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA
MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE
HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING
CORPORATION; DF SERVICES, LLC,
Respondents – Appellees,
and
PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.;
BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE
SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI;
CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION;
METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III,
a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS,
INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS;
LEGAL ENTRY MD IMOC2Q,
Respondents.
O R D E R
The Court amends its opinion filed October 25, 2010,
as follows:

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On the cover sheet, the case caption is amended to
correctly identify Respondents-Appellees and Respondents.
For the Court – By Direction
/s/ Patricia S. Connor
Clerk

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UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 09-2328
ROBERT ALAN BERKOWITZ,
Petitioner - Appellant,
v.
UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING
CORPORATION; CARECREDIT, INCORPORATED - GE MONEY
COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA
MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE
HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING
CORPORATION; DF SERVICES, LLC,
Respondents – Appellees,
and
PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.;
BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE
SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI;
CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION;
METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III,
a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS,
INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS;
LEGAL ENTRY MD IMOC2Q,
Respondents.
Appeal from the United States District Court for the District of
South Carolina, at Anderson. Henry M. Herlong, Jr., Senior
District Judge. (8:09-cv-00651-HMH-BHH)
Submitted: October 19, 2010 Decided: October 25, 2010

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Before DUNCAN, KEENAN, and WYNN, Circuit Judges.
Dismissed by unpublished per curiam opinion.
Robert Alan Berkowitz, Appellant Pro Se. George John Conits,
Assistant United States Attorney, Greenville, South Carolina;
Laurie Allyn Snyder, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellees.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Robert Alan Berkowitz seeks to appeal the district
court’s order denying in part and granting in part the United
States’ motion to dismiss some, but not all, of the respondents
in his petition to quash summonses issued by the Internal
Revenue Service upon third-party record-keepers. This court may
exercise jurisdiction only over final orders, 28 U.S.C. § 1291
(2006), and certain interlocutory and collateral orders, 28
U.S.C. § 1292 (2006); Fed. R. Civ. P. 54(b); Cohen v. Beneficial
Indus. Loan Corp., 337 U.S. 541, 545-46 (1949). The order
Berkowitz seeks to appeal is neither a final order nor an
appealable interlocutory or collateral order. Accordingly, we
dismiss the appeal for lack of jurisdiction. 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.
DISMISSED

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