United States of America; Lori Nicholls, Revenue Agent Ofthe Internal Revenue Service, Plaintiffs-appellees, v. Scott M. Rives, Defendant-appellant, 95 F.3d 1160 (9th Cir. 1996)

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US Court of Appeals for the Ninth Circuit - 95 F.3d 1160 (9th Cir. 1996) Submitted Aug. 12, 1996. *Decided Aug. 26, 1996

Before: BROWNING, SCHROEDER, and RYMER, Circuit Judges.

MEMORANDUM** 

Scott M. Rives appeals pro se the district court's order enforcing a summons issued by the Internal Revenue Service. Rives's contention that the summons is invalid because IRS Revenue Agent Nicholls is not authorized to issue summonses is foreclosed by United States v. Derr, 968 F.2d 943, 945 (9th Cir. 1992).

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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