Notice: Fourth Circuit Local Rule 36(c) States That Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata, Estoppel, or the Law of the Case and Requires Service of Copies of Cited Unpublished Dispositions of the Fourth Circuit.robert J. Erchak, Plaintiff-appellant, v. J. W. France; Ferris Fink; Steven Howard; Districtdirector, Immigration and Naturalization Service,as Employees of the Internal Revenueservice, Defendants-appellees, 51 F.3d 265 (4th Cir. 1995)

Appellant appeals from the district court's orders denying his petition for a temporary restraining order against Appellees' collection of taxes from him, denying his petition for a writ of mandamus ordering the Appellees to release tax liens and levies on his property, and denying reconsideration of these orders. Our review of the record and the district court's opinion discloses that this appeal is without merit. Accordingly, we affirm on the reasoning of the district court. Erchak v. France, No. CA-93-26-M-S (N.D.W. Va. Oct. 20, 1993, May 17, 1994 & July 5, 1994). 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