Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That They Are Not Precedent and Generally Should Not Be Cited Unless Relevant to Establishing the Doctrines of Res Judicata, Collateral Estoppel, the Law of the Case, or if the Opinion Has Persuasive Value on a Material Issue and No Published Opinion Would Serve As Well, 78 F.3d 589 (8th Cir. 1996)

Brian Madge, Darlow T. Madge, Roger Vold, and Lynne Leger appeal the district court's rulings denying the Madges' motion to return seized property and petitions to quash Internal Revenue Service summonses, and granting the government's petition to enforce summonses. Having carefully considered the record and the parties' briefs, we conclude the controlling legal principles are well established and the issues do not warrant a comprehensive opinion. The appellants' arguments challenging the district court's jurisdiction are without merit. See 26 U.S.C. §§ 7402, 7604, 7609; Denison v. Commissioner of Internal Revenue,. 751 F.2d 241, 242 (8th Cir. 1984) (per curiam); United States v. Claes, 747 F.2d 491, 494 (8th Cir. 1984). We thus affirm the judgment of the district court. See 8th Cir. R. 47B.