Scott v. Internal Revenu Service

201 F.3d 428 (1999) | Cited 14 times | First Circuit | December 14, 1999

[NOT FOR PUBLICATION-NOT TO BE CITED AS PRECEDENT]

APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MASSACHUSETTS [Hon. Patti B. Saris, U.S. District Judge]

Pro se taxpayer Michael Scott appeals from the district court's decision denying his petition to quash certain Internal Revenue Service summonses and granting the government's request to enforce certain summonses. After careful review of the appellant's and government's briefs, we conclude, for the reasons given by the government, that appellant's claims of error lack merit. We also conclude, essentially for the reasons given by the magistrate judge in his November 13, 1998 order, which the district court adopted after de novo review as its final order on February 9, 1999, that the petition to quash was properly denied and the request for enforcement properly granted.

Affirmed. See Loc. R. 27(c).

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