Patrick G. Davis appeals the district court’s order denying the Petitioner’s petition to quash summons and motion to quash-attest. We have reviewed the record and the district court’s opinion accepting the recommendation of the magistrate judge and find no reversible error. Accordingly, we affirm on the reasoning of the district court. See Davis v. United States, No. MISC-99-4-3-V (W.D.N.C. Feb. 7, 2001). 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.