Coburn T. Norfleet appeals the district court’s order dismissing his petition to quash administrative summonses issued to third parties by the Internal Revenue Service. Our review of the record and the district court’s opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the district court. Norfleet v. United States, No. MISC-01-28-5 (E.D.N.C. Dec. 5, 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.