MICHAEL A. SCOTT, Petitioner, Appellant, v. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY; UNITED STATES, Respondents, Appellees., United States Court of Appeals For the First Circuit, No. 99-1400, December 14, 1999

MICHAEL A. SCOTT, Petitioner, Appellant, v. INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY; UNITED STATES, Respondents, Appellees.

United States Court of Appeals For the First Circuit

No. 99-1400

December 14, 1999

NON PUBLISHED OPINION

NOT FOR PUBLICATION√NOT TO BE CITED AS PRECEDENT

APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF MASSACHUSETTS

[Hon. Patti B. Saris, U.S. District Judge ]

Before Torruella, Chief Judge , Stahl and Lipez, Circuit Judges .

═════ Michael Scott on brief pro se.

═════

Loretta C. Argrett , Assistant Attorney General, Frank P. Cihlar , John A. Dudeck, Jr. , Attorneys, Tax Division, Department of Justice, and Donald K. Stern , United States Attorney, on brief for appellees.

═════ Per Curiam . Pro se taxpayer Michael Scott appeals from the district court's decision denying his petition to quash certain Internal Revenue Service summonses and granting the government's request to enforce certain summonses. ═ After careful review of the appellant's and government's briefs, we conclude, for the reasons given by the government, that appellant's claims of error lack merit. ═ We also conclude, essentially for the reasons given by the magistrate judge in his November 13, 1998 order, which the district court adopted after de novo review as its final order on February 9, 1999, that the petition to quash was properly denied and the request for enforcement properly granted.

═════ Affirmed. ═ See Loc. R. 27(c).

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