Charles Vaughan and Judy Vaughan appeal from the district court’s order adopting the magistrate judge’s recommendation to deny their petition to quash administrative summonses issued by the Internal Revenue Service. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. See Vaughan v. United States, No. CA-02-569-5-H(3) (E.D.N.C. Oct. 9, 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.