Marshall T. Mays appeals from the district court’s order accepting the recommendation of the magistrate judge and granting summary, judgment in favor of the government in Mays’ action seeking a refund of federal income taxes. We have reviewed the record and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. Mays v. United States, No. 3:05-cv-00796 (D.S.C. May 29, 2007). We deny Mays’ motions to expedite the appeal, to order the Internal Revenue to “stop its abusive collection procedures,” and for 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.