James D. Sullivan v. Richard Von Biberstein, Jr.

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 15-1430
JAMES D. SULLIVAN,
Movant - Appellant,
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UNITED STATES OF AMERICA,
Petitioner – Appellee,
v.
RICHARD VON BIBERSTEIN, JR.,
Respondent.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Wilmington. Terrence W. Boyle,
District Judge. (7:14-cv-00175-BO)
Submitted: July 23, 2015 Decided: July 27, 2015
Before NIEMEYER and KING, Circuit Judges, and HAMILTON, Senior
Circuit Judge.
Dismissed by unpublished per curiam opinion.
James D. Sullivan, Appellant Pro Se. Kimberly Ann Moore, OFFICE
OF THE UNITED STATES ATTORNEY, Raleigh, North Carolina, for
Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
James D. Sullivan appeals the district court’s orders
accepting the recommendations of the magistrate judge and granting
the Government’s petition to enforce an Internal Revenue Service
third party summons and denying Sullivan’s motions to quash the
summons and stay the proceedings. We have reviewed the record and
find no reversible error. Accordingly, we deny leave to proceed
in forma pauperis and dismiss the appeal for the reasons stated by
the district court. United States v. Biberstein, No. 7:14-cv-
00175-BO (E.D.N.C. Mar. 25, 2015). We dispense with oral argument
because the facts and legal contentions are adequately presented
in the materials before this court and argument would not aid the
decisional process.
DISMISSED

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