United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 96-3930 ___________ Leland F. Erickson, * * Appellant, * * v. * Appeal from the United States * District Court for the Commissioner of the Internal Revenue * District of Minnesota.

Service; District Director, Internal * Revenue, District of St. Paul; Cassandra * [Unpublished] Black, Revenue Agent; Rebecca Olson, * Group Manager, * * Appellees. * ___________ Submitted: June 5, 1997 Filed: July 9, 1997 ___________ Before HANSEN, MORRIS SHEPPARD ARNOLD, and MURPHY, Circuit Judges. ___________ PER CURIAM.

Leland F. Erickson appeals from the district court's1 denial of his motion to quash Internal Revenue Service summonses. After reviewing the record and the parties'

The Honorable James M. Rosenbaum, United States District Judge for the District of Minnesota, adopting the report and recommendations of the Honorable Raymond L. Erickson, United States Magistrate Judge for the District of Minnesota. submissions, we find that the district court did not clearly err in denying Erickson's motion. See Fortney v. United States, 59 F.3d 117, 119 (9th Cir. 1995). Accordingly, we affirm. See 8th Cir. R. 47B.

A true copy.

Attest: CLERK, U. S. COURT OF APPEALS, EIGHTH CIRCUIT.

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