United States of America v. AMERICA ONLINE, INCORPORATED, Party in Interest -

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 03-1117
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
versus
AMERICA ONLINE, INCORPORATED,
Party in Interest - Appellee,
and
JOHN DOES, United States taxpayers who, during
the years ended 12/31/98 through 12/31/01, had
signature authority over MASTERCARD payment
cards issued by, through, or on behalf of
banks or other financial institutions in
Antigua and Barbuda, Bahamas, and Cayman
Islands, or issued to persons or entities in
Antigua and Barbuda, Bahamas, and Cayman
Islands,
Defendants,
versus
LINDSAY JENKINS,
Movant - Appellant.
Appeal from the United States District Court for the Eastern
District of Virginia, at Alexandria. T.S. Ellis, III, District
Judge. (CA-02-42-MC)

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* This opinion is filed by a quorum of the panel pursuant to
28 U.S.C. § 46(d) (2000).
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Submitted: April 24, 2003 Decided: May 2, 2003
Before NIEMEYER and SHEDD, Circuit Judges. *
Affirmed by unpublished per curiam opinion.
Lindsay Jenkins, Appellant Pro Se. Joel L. McElvain, UNITED STATES
DEPARTMENT OF JUSTICE, Washington, D.C.; Laura Ann Heymann, AMERICA
ONLINE, INCORPORATED, Dulles, Virginia, for Appellees.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Lindsay Jenkins appeals the district court’s order denying her
motion to quash a John Doe summons issued by the Internal Revenue
Service, and denying her motion for sanctions. We have reviewed
the record and find no reversible error. Accordingly, we affirm
for the reasons stated by the district court. See United States v.
Does, No. CA-02-42-MC (E.D. Va. filed Dec. 20, 2002; entered
Dec. 31, 2002). 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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