Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-10-06592/USCOURTS-ca4-10-06592-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Alan B. Fabian
Appellant
United States of America
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 10-6592

ALAN B. FABIAN,

Petitioner – Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE; UNITED STATES OF AMERICA,

Respondents – Appellees.

Appeal from the United States District Court for the District of 

Maryland, at Baltimore. Catherine C. Blake, District Judge. 

(1:09-cv-02938-CCB)

Submitted: July 27, 2010 Decided: August 6, 2010

Before TRAXLER, Chief Judge, and WILKINSON and KEENAN, Circuit 

Judges.

Affirmed by unpublished per curiam opinion.

Alan B. Fabian, Appellant Pro Se. Jonathan S. Cohen, Gretchen 

M. Wolfinger, UNITED STATES DEPARTMENT OF JUSTICE, Washington, 

D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

Alan B. Fabian appeals from the district court’s order

denying his petition to quash a third-party recordkeeper summons 

issued by the Internal Revenue Service and ordering enforcement 

of the summons. We have reviewed the record and the district 

court’s opinion and find no abuse of discretion and no clear 

error. Accordingly, we affirm for the reasons stated by the 

district court. Fabian v. Comm’r of Internal Revenue, No. 1:09-

cv-02938-CCB (D. Md. filed Apr. 7, 2010; entered Apr. 8, 2010). 

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

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