Scott Hines appeals the district court’s order adopting the magistrate judge’s recommendation and granting the petition to enforce a summons issued by the Internal Revenue Service. We have reviewed the record included on appeal, as well as the parties’ briefs, and find no reversible error. Accordingly, we affirm for the reasons stated by the district court. United States v. Hines, No. 1:05-mc-00120-NCT (M.D.N.C. May 17, 2006). 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.