Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-01430/USCOURTS-ca4-15-01430-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-1430

JAMES D. SULLIVAN,

Movant - Appellant,

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UNITED STATES OF AMERICA,

Petitioner – Appellee,

v.

RICHARD VON BIBERSTEIN, JR.,

Respondent.

Appeal from the United States District Court for the Eastern 

District of North Carolina, at Wilmington. Terrence W. Boyle, 

District Judge. (7:14-cv-00175-BO)

Submitted: July 23, 2015 Decided: July 27, 2015

Before NIEMEYER and KING, Circuit Judges, and HAMILTON, Senior 

Circuit Judge.

Dismissed by unpublished per curiam opinion.

James D. Sullivan, Appellant Pro Se. Kimberly Ann Moore, OFFICE 

OF THE UNITED STATES ATTORNEY, Raleigh, North Carolina, for 

Appellee. 

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

James D. Sullivan appeals the district court’s orders

accepting the recommendations of the magistrate judge and granting 

the Government’s petition to enforce an Internal Revenue Service 

third party summons and denying Sullivan’s motions to quash the 

summons and stay the proceedings. We have reviewed the record and 

find no reversible error. Accordingly, we deny leave to proceed 

in forma pauperis and dismiss the appeal for the reasons stated by 

the district court. United States v. Biberstein, No. 7:14-cv00175-BO (E.D.N.C. Mar. 25, 2015). We dispense with oral argument 

because the facts and legal contentions are adequately presented 

in the materials before this court and argument would not aid the 

decisional process.

DISMISSED

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