Catlett v. United States ( 2009 )

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 08-2274
IRVIN H. CATLETT, JR.,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the District of
Maryland, at Greenbelt. Peter J. Messitte, Senior District
Judge. (8:08-cv-00438-PJM)
Submitted: May 28, 2009 Decided: June 2, 2009
Before WILKINSON, KING, and GREGORY, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Irvin H. Catlett, Jr., Appellant Pro Se. Melissa Briggs, UNITED
STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C.,
for Appellee.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Irvin H. Catlett, Jr., appeals the district court’s
order denying ten petitions to quash administrative summonses
issued by the Internal Revenue Service. Our review of the
record discloses that the Government met its burden of proof
under 28 U.S.C. § 7602 (2006) to support the enforcement of the
summonses. See United States v. Powell, 379 U.S. 48, 57-58
(1964); Alphin v. United States, 809 F.2d 236, 238 (4th Cir.
1987). Accordingly, we affirm. 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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