Filed: June 2, 2014 

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 09-2328

(8:09-cv-00651-HMH-BHH)

ROBERT ALAN BERKOWITZ,

Petitioner - Appellant,

v.

UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING 

CORPORATION; CARECREDIT, INCORPORATED - GE MONEY 

COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA 

MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE 

HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING 

CORPORATION; DF SERVICES, LLC,

Respondents – Appellees,

and

PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.; 

BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE 

SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI; 

CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION; 

METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III, 

a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS, 

INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS; 

LEGAL ENTRY MD IMOC2Q,

Respondents.

O R D E R

The Court amends its opinion filed October 25, 2010,

as follows:
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On the cover sheet, the case caption is amended to 

correctly identify Respondents-Appellees and Respondents.

For the Court – By Direction

/s/ Patricia S. Connor

Clerk
UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 09-2328

ROBERT ALAN BERKOWITZ,

Petitioner - Appellant,

v.

UNITED STATES OF AMERICA; NATIONAL TECHNOLOGY LEASING 

CORPORATION; CARECREDIT, INCORPORATED - GE MONEY 

COMPANY; ELAVON, INCORPORATED; CHASE PAYMENTECH; FIRST DATA 

MERCHANT SERVICES CORPORATION; HPSC, INCORPORATED - GE 

HEALTHCARE FINANCIAL SERVICES; GREAT AMERICAN LEASING 

CORPORATION; DF SERVICES, LLC,

Respondents – Appellees,

and

PATTERSON DENTAL SUPPLY, INCORPORATED; WACHOVIA BANK, N.A.; 

BANK OF ANDERSON, NA; CITY OF ANDERSON; BLUE CROSS & BLUE 

SHIELD OF SOUTH CAROLINA; DELTA DENTAL PLAN OF MISSOURI; 

CIGNA HEALTHCARE BENEFITS, INCORPORATED; CIGNA CORPORATION; 

METROPOLITAN LIFE INSURANCE COMPANY; BARTON R. BRIGHT, III, 

a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS, 

INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS; 

LEGAL ENTRY MD IMOC2Q,

Respondents.

Appeal from the United States District Court for the District of 

South Carolina, at Anderson. Henry M. Herlong, Jr., Senior

District Judge. (8:09-cv-00651-HMH-BHH)

Submitted: October 19, 2010 Decided: October 25, 2010
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Before DUNCAN, KEENAN, and WYNN, Circuit Judges.

Dismissed by unpublished per curiam opinion.

Robert Alan Berkowitz, Appellant Pro Se. George John Conits, 

Assistant United States Attorney, Greenville, South Carolina; 

Laurie Allyn Snyder, 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:

Robert Alan Berkowitz seeks to appeal the district 

court’s order denying in part and granting in part the United 

States’ motion to dismiss some, but not all, of the respondents 

in his petition to quash summonses issued by the Internal 

Revenue Service upon third-party record-keepers. This court may 

exercise jurisdiction only over final orders, 28 U.S.C. § 1291 

(2006), and certain interlocutory and collateral orders, 28 

U.S.C. § 1292 (2006); Fed. R. Civ. P. 54(b); Cohen v. Beneficial 

Indus. Loan Corp., 337 U.S. 541, 545-46 (1949). The order 

Berkowitz seeks to appeal is neither a final order nor an 

appealable interlocutory or collateral order. Accordingly, we 

dismiss the appeal for lack of jurisdiction. 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.

DISMISSED