[NOT FOR PUBLICATION NOT TO BE CITED AS PRECEDENT]

                 United States Court of Appeals

                     For the First Circuit











No. 99-1400



                        MICHAEL A. SCOTT,



                      Petitioner, Appellant,



                                v.



      INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY;

                          UNITED STATES,



                     Respondents, Appellees.







           APPEAL FROM THE UNITED STATES DISTRICT COURT



                FOR THE DISTRICT OF MASSACHUSETTS



            [Hon. Patti B. Saris, U.S. District Judge]







                              Before



                     Torruella, Chief Judge,

                Stahl and Lipez, Circuit Judges.

                                

                                

                                

                                

                                

     Michael Scott on brief pro se.

     Loretta C. Argrett, Assistant Attorney General, Frank P.

Cihlar, John A. Dudeck, Jr., Attorneys, Tax Division, Department of

Justice, and Donald K. Stern, United States Attorney, on brief for

appellees.











December 14, 1999







                                

            Per Curiam. Pro se taxpayer Michael Scott appeals

  from the district court's decision denying his petition to

  quash certain Internal Revenue Service summonses and granting

  the government's request to enforce certain summonses.  After

  careful review of the appellant's and government's briefs, we

  conclude, for the reasons given by the government, that

  appellant's claims of error lack merit.  We also conclude,

  essentially for the reasons given by the magistrate judge in

  his November 13, 1998 order, which the district court adopted

  after de novo review as its final order on February 9, 1999,

  that the petition to quash was properly denied and the request

  for enforcement properly granted.

            Affirmed.  See Loc. R. 27(c).