Alan B. Fabian v. Commissioner of Internal Revenue; United States of America

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 10-6592
ALAN B. FABIAN,
Petitioner – Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE; UNITED STATES OF AMERICA,
Respondents – Appellees.
Appeal from the United States District Court for the District of
Maryland, at Baltimore. Catherine C. Blake, District Judge.
(1:09-cv-02938-CCB)
Submitted: July 27, 2010 Decided: August 6, 2010
Before TRAXLER, Chief Judge, and WILKINSON and KEENAN, Circuit
Judges.
Affirmed by unpublished per curiam opinion.
Alan B. Fabian, Appellant Pro Se. Jonathan S. Cohen, Gretchen
M. Wolfinger, 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Unpublished opinions are not binding precedent in this circuit.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:
Alan B. Fabian appeals from the district court’s order
denying his petition to quash a third-party recordkeeper summons
issued by the Internal Revenue Service and ordering enforcement
of the summons. We have reviewed the record and the district
court’s opinion and find no abuse of discretion and no clear
error. Accordingly, we affirm for the reasons stated by the
district court. Fabian v. Comm’r of Internal Revenue, No. 1:09-
cv-02938-CCB (D. Md. filed Apr. 7, 2010; entered Apr. 8, 2010).
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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