United States v. Wallace

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 05-2208

UNITED STATES OF AMERICA,

Petitioner - Appellee,

versus

CAROL A. WALLACE, Administrator, Old Mill Trust,

Respondent - Appellant.

No. 05-2209

CAROL A. WALLACE,

No. 05-2210

Petitioner - Appellee, versus

CAROL A. WALLACE, Treasurer/Accountant, The Tymisau Foundation,

No. 05-2211

CAROL A. WALLACE, Administrator for the Spring Wood Trust,

No. 05-2212

CAROL A. WALLACE, Administrator for The Redeemer Trust,

- 2 - Appeals from the United States District Court for the District of Maryland, at Baltimore. William D. Quarles, Jr., District Judge. (CA-05-1867-WDQ; CA-05-1868-WDQ; CA-05-1869-WDQ; CA-05-1870-WDQ; CA-05-1871-WDQ)

Submitted: April 28, 2006 Decided: May 15, 2006

Before KING and GREGORY, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Carol A. Wallace, Appellant Pro Se. Neil Ray White, OFFICE OF THE UNITED STATES ATTORNEY, Baltimore, Maryland, for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c).

- 3 - PER CURIAM:

Carol A. Wallace appeals from five district court orders

denying her motions to quash and granting the Government’s motions

to enforce the Internal Revenue Service summonses. We have

reviewed the records and find no reversible error. Accordingly, we

affirm for the reasons stated by the district court. See United

States v. Wallace, Nos. CA-05-1867-WDQ; CA-05-1868-WDQ; CA-05-1869-

WDQ; CA-05-1870-WDQ; CA-05-1871-WDQ (Sept. 21, 2005). 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

- 4 -