United States of America v. Scott Hines

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 06-1703
UNITED STATES OF AMERICA,
Petitioner - Appellee,
versus
SCOTT HINES,
Respondent - Appellant.
Appeal from the United States District Court for the Middle
District of North Carolina, at Durham. N. Carlton Tilley, Jr.,
District Judge. (1:05-mc-00120-NCT)
Submitted: August 29, 2007 Decided: September 20, 2007
Before TRAXLER and SHEDD, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Affirmed by unpublished per curiam opinion.
Oscar Stilley, Fort Smith, Arizona, for Appellant. Eileen J.
O’Connor, Assistant Attorney General, Michael J. Haungs, Mary R.
Pelletier, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE,
Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Scott Hines appeals the district court’s order adopting
the magistrate judge’s recommendation and granting the petition to
enforce a summons issued by the Internal Revenue Service. We have
reviewed the record included on appeal, as well as the parties’
briefs, and find no reversible error. Accordingly, we affirm for
the reasons stated by the district court. United States v. Hines,
No. 1:05-mc-00120-NCT (M.D.N.C. May 17, 2006). 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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