UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 02-2120

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

versus

SIMON KINSINGER,

Defendant - Appellant.

Appeal from the United States District Court for the Western District of Virginia, at Harrisonburg. James H. Michael, Jr., Senior District Judge. (MISC-02-3-5)

Submitted: February 20, 2003 Decided: February 26, 2003

Before LUTTIG, MOTZ, and GREGORY, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Simon Kinsinger, Appellant Pro Se. David I. Pincus, Kenneth W. Rosenberg, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Thomas Linn Eckert, Assistant United States Attorney, Roanoke, Virginia, for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM:

Simon Kinsinger appeals from the district court’s order

granting the Government’s motion to enforce an IRS summons. 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. United States v. Kinsinger, No. MISC-02-3-5 (W.D.

Va. Sept. 19, 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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