Kenneth N. Zarska appeals from the district court’s orders: (1) denying his motions to quash a summons issued by the Internal Revenue Service (“IRS”) and to dismiss the IRS’s action to enforce the summons, and (2) dismissing the enforcement action on the IRS’s motion after Zarska complied with the summons. We have reviewed the record and the district court’s opinion and orders and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Zarska, No. MISC-04-50 (N.D.W. Va. Nov. 10, 2004, Dec. 30, 2004 & Feb. 17, 2005). 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