Robert J. Fostvedt, Plaintiff-appellant, v. United States of America and Internal Revenue Service of Theunited States, Defendants-appellees, 16 F.3d 416 (10th Cir. 1994)

ORDER AND JUDGMENT¹ 

After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. This cause is therefore ordered submitted without oral argument.

Robert J. Fostvedt appeals the dismissal, pursuant to a summary judgment, of his suit against the Internal Revenue Service and the subsequent denial of his motion to alter or amend the judgment. In a thorough and detailed order entered on March 23, 1993, the district court set out the facts of this case and accurately discussed and applied the law. R. Vol. I, tab 55. Thereafter, on April 15, 1993, the district court denied Mr.Fostvedt's Fed. R. Civ. P. 59 motion to alter or amend, indicating that the court had reviewed the additional information submitted by Mr. Fostvedt and was not persuaded that the information created, or was likely to create, a genuine issue of material fact, and that additional discovery would be inappropriate.

On appeal, Mr. Fostvedt alleges that the district court erred by not permitting additional discovery, and incorrectly determined that no genuine issue of material fact existed and the law was not violated by the issuance of certain "circular letters" by Internal Revenue Service personnel. Mr. Fostvedt also invokes various provisions of the "Special Agent's Handbook" which he argues were violated.

We have carefully considered all of Mr. Fostvedt's arguments, and have examined the record. We conclude that there is no error in the proceedings below. Accordingly, the judgment of the district court is AFFIRMED.