F iled : Ju ne 2 , 20 1 4

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 C ourt amends its opinion fil ed October 25, 201 0
,

as follows:2 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**UN PUBLISHED** 

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, INC ORPORATED; 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. BR IGHT, III, a/k/a Chip; NATIONAL PROCESSING COMPANY; GLOBAL PAYMENTS,
INCORPORATED; BANK OF AMERICA; FIFTH THIRD BANK OPERATIONS; LEGAL ENTRY MD IMOC2Q,

Respondent s

.

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, 20102 Before DUNCAN, KEENAN, and WYNN , Circuit Judges.

Dismissed by un published 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.3 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 summon ses issued by the I nternal

Revenue Service upon third

- party record

- keepers . This court may

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

(200 6 ), and certain interlocutory and collateral orders, 28

U.S.C. § 1292 (200 6 ); Fed. R. Civ. P. 54(b); Cohen v. Benefi cial

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 arg ument because the facts and legal contentions are

adequately presented in the materials before the court and

argument would not aid the decisional process.

DISMISSED